TB MC Qu. 8-60 (Static) Heartwood Company reported a $4,000 Heartwood Company reported a $4,000 favorable direct labor price variance and a $1,500 unfavorable direct labor usage varlance. Select the correct statement from the following. Multiple Choice It took the employees less time to produce the outputs than expected. The total difect labor variance is $2,500 favorable. The actual direct labor rote must have exceeded the standard diect labor rate. It is probable that the supervisor attempted to use more highly skiled (and paid) employees than aliowed for by the direct labor standards