Robert Manufacturing Company manufactures a single product. The standard cost of one unit of this product is:

Direct Materials: 6 metres at $1.50 $9.00- Direct Labour: 1 hour at $6.75 $635 Variable Overhead: 1 hour at $4.50 55E Total Standard Variable Cost per Unit _ M Materials Purchased: 60,000 metres at $1.43 $85,800 Material Used in Production: 38,000 metres Direct Labour: ?_hours at $ _?_per hr $41,925 Variable Overhead Cost Incurred $30,713 Variable Overhead Efficiency Variance $2,250 unfavourable