Standard Cost Per Unit $ 4.00 5.20 Standard Monthly Costs $ 8,400 10,920 Materials Direct Labor 2 hrs. @ $2.60 Factory Overhead: Variable Fixed 1.80 5.00 $16.00 3,780 10.500 $33.600 Variances: Material price Material quantity Labor rate Labor efficiency 244.75 unfavorable 500.00 unfavorable 520.00 favorable 2,080.00 unfavorable A. What were the actual direct labor hours worked during the month? 5000 B. What was the actual quantity of materials used during the month? C. What was the actual price paid for the direct material during the month, assuming all materials purchased were put into production