The next two questions are based on the following: Hickory, Inc., which uses standard costing, manufactures a single product with the following cost card: Standard Direct Labor Hours allowed per unit 4.5 DLHs Standard Direct Labor Rate ? per DLH Selected results for the most recent period are: Budgeted Production 2, 200 units Actual Production 2,000 units Actual Direct Labor Cost $ 128, 300 Actual Direct Labor Hours 11, 700 hours Labor Rate Variance ? Labor Spending Variance $ 4, 180 Favorable The Standard Direct Labor Rate is: A. $ 14.72 per DLH B. $ 13.79 per DLH C. $ 13.38 per DLH D. $ 11.32 per DLH E. None of the above The Labor Rate Variance is: A. $ 43, 924.00 Favorable B. $ 39, 744.00 Unfavorable C. $ 33, 056.00Unfavorable D. $ 4, 180.00 Favorable E. None of the above