Take A Load Off, Inc. is a manufacturer of luxury couches for celebrities, particularly Gwen Stefani. Given that direct materials are measured in pounds, which of the following incorrectly pairs the listed variable with the appropriate label included in either the direct materials variance or the direct labor variances?

Question 5 options:

	Direct Labor Standard Input Ratio: Dollars Per Hour
	Standard Rate: Dollar Per Hour
	Standard Price: Dollar Per Pound
	Units Produced: Couches
	Quantity Purchased: Pounds