The following information describes a company's usage of direct labor in a recent period. The direct labor rate variance 31 is: 00:57:15 Actual hours used Actual rate per hour Standard rate per hour Standard hours for units produced 42,000 $ 13 $ 12 44,000 Multiple Choice $24,000 unfavorable. $42.000 unfavorable $42,000 favorable $24,000 favorable $18,000 unfavorable. Mustang Corporation reports the following for the month of April: 2 Finished goods inventory, April 1 Finished goods inventory, April 30 Total cost of goods manufactured $ 30,600 25,000 116,400 01:00:08 The cost of goods sold for April is: Multiple Choice $171,200. $110,800. $60,800. $122.000. $147.000