Right answers are the circled ones.

qtons are based on the following: Inc., which uses standard costin Hickory, g. manufactures a single product with the following cost card: Standard Direct Labor Hours allowed per unit Standard Direct Labor Rate Selected results for the most recent period are: 4.5 DLHs ? per DLH Budgeted Production Actual Production Actual Direct Labor Cost128,300 Actual Direct Labor Hours Labor Rate Variance Labor Spending Variance S 4,180 Favorable 2,200 units 2,300 units 11,700 hours 15 The Standard Direct Labor Rate is: A. $ 13.38 per DLH Ds 12.80 per DLH 11.99 per DLH 11.32 per DLH C. $ D. S E. None of the above 16 The Labor Rate Variance is: A. $ 4,180.00 Favorable B. $ 17,280.00 Unfavorable $ 12,009.57 Unfavorable D S 21,460.00 Favorable E. None of the above