T 221 Standard Cost, Decision Making O Charles Mack: Attempt 1 The standard costs and actual costs for direct labor for the manufacture of 2,500 actual units of product are as follows: Standard Costs Direct 7,500 hours @ $11.80 labor Actual Costs Direct 7,400 hours @ $11.40 9 labor The direct labor rate variance is $2,960 unfavorable $4,500 favorable $2,960 favorable $4,500 unfavorable