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: $99,225
	Material price variance: $4,725 unfavorable
	Total materials variance: $29,925 unfavorable
	Standard cost per pound of material: $6
	Standard cost per direct labor-hour: $4
	Actual direct labor-hours: 10,750 hours
	Labor efficiency variance: $3,200 favorable
	Standard number of direct labor-hours per unit of Roff: 3 hours
	Total labor variance: $3,250 unfavorable

The actual direct labor rate per hour was:

rev: 02_19_2014_QC_45707

$12.00

$6.30

$4.00

$4.60