The following data relate to direct labor costs for the current period: Standard costs 9,000 hours at $5.50 Actual costs 8,500 hours at $5.75 What is the direct labor rate variance? Os. $2.125 favorable Ob. $2,250 unfavorable Oc. $2,250 favorable Od. $2,125 unfavorable The standard costs and actual costs for direct materials for the manufacture of 2,400 actual units of product are as follows: Standard Costs Direct materials (per completed unit) 1,040 kilograms @$8.65 Actual Costs Direct materials 2,400 kilograms @ $8.25 Round your final answer to the nearest dollar. The direct materials price variance is Oa. $416 unfavorable Ob. $960 unfavorable OC. $960 favorable Od. $416 favorable The standard costs and actual costs for direct materials for the manufacture of 2,750 actual units of product are as follows: Standard Costs 2,750 kilograms @ $8.90 Direct materials Actual Costs Direct materials 2,900 kilograms @ $8.00 The direct materials quantity variance is Oa. $1,068 favorable Ob. $1,068 unfavorable Oc. $1,335 favorable Od. $1,335 unfavorable Use this information for Flapjack Corporation to answer the question that follow. Flapjack Corporation had 7,816 actual direct labor hours at an actual rate of $12.42 per hour. Original production had been budgeted for 1,100 units, but only 977 units were actually produced. Labor standards were 7.4 hours per completed unit at a standard rate of $12.75 per hour. Round your answer to the nearest cent. The direct labor time variance is O $2,610.54 unfavorable O $2,610.54 favorable O $7,474.05 unfavorable O $7,474.05 favorable The following data relate to direct labor costs for the current period: Standard costs 7,400 hours at $11.70 Actual costs 6,000 hours at $10.30 What is the direct labor time variance? Oa. $16,380 unfavorable Ob. $14,420 favorable Oc. $14,420 unfavorable Od. $16,380 favorable