The Geurtz Company uses standard costing. The company makes and sells a single product called a Roff. The following data are for the month of August:

Actual cost of direct material purchased and used: $65,560 Material price variance: $5,960 unfavorable Total materials variance: $22,360 unfavorable Standard cost per pound of material: $4 Standard cost per direct labor-hour: $5 Actual direct labor-hours: 6,500 hours Labor efficiency variance: $3,500 favorable Standard number of direct labor-hours per unit of Roff: 2 hours Total labor variance: $400 unfavorable The actual direct labor rate per hour was:

$5.60

$5.00

$10.00

$4.40