The following information pertains to the next 3 questions. The standard direct labor requires 4 hours of labor per unit at $6.50 per hour. During the past month, actual direct labor costs were 564,500. Records show that 9.660 labor hours were actually worked during the month and 2.476 units were produced 14. The direct labor cost (or price) variance for the month was a S 124 unfavorable b. $1,710 favorable c. 54.620 favorable d. 51,710 unfavorable 15. The direct labor efficiency variance for the month was a. S 124 unfavorable 7: $1,586 favorable c. $4,620 favorable d $1,710 unfavorable No variance 16. The flexible budget variance for direct labor for the month was a. S 124 unfavorable b. 51,586 favorable S4.620 favorable d. 51,710 unfavorable No variance