The Basil Company produced 12,000 baseballs during April, budgeted production was 12,250 baseballs. Material purchases amounted to 100,000 pounds at a cost of $520,000. The baseballs required 45,000 pounds of material and 73,000 hours of labor. The payroll for April was $525,600. Basil has estimated the following materials and labor standards for one baseball. 4 pounds of Material at $5.00 per pound Standard $20.00 6 hours of labor at $7.00 per hour $42.00 11. What is the direct material efficiency variance for April? a. $15,000 favorable b. 15,000 unfavorable c. $20,000 favorable d. $20,000 unfavorable e. $60,000 favorable 12. What is the direct labor rate variance for April? a. $14,600 favorable b. $14,600 unfavorable c. $14,400 favorable d. # 14,400 unfavorable e. $14,700 favorable