The following data relate to product no. 33 of Volusia Corporation: Direct labor standard: 5 hours at $14 per hour Direct labor used in production: 43,000 hours at a cost of $610,600 Manufacturing activity: 8,400 units completed The direct-labor rate variance is: [($610,60043,000)$14.00]43,000 (B) [($610,60043,000)$14.00]8,400 [($610,60043,000)$14.00]5 $14.008,400 Last saved 7:59:13 PM