The Geurtz Company uses standard costing The company makes and sells a single product called a Roft The following data are for the month of August Actual cost of direct material purchased and used $61162 Material price variance: $3,462 unfevorable Total matertials varlance: $25,462 unfavorable Standard cost per pound of material: $5 Standard cost per direct labor-hour $5 Actual direct labor hours 9.910 hours Labor efficiency vanance: $4,000 favorable Standard number of direct labor-hours per unit of Roft. 3 hours otal labor vartance: $1,946 unfavorable The labor rate varance was O$5.946 favorable O $2.054 fevorable S2054 unfavorable O $5.946 unfavorable O Type here to search 2 3 4 5 6 W E R TY A S DFG H