The per-unit standards for direct materials are 2 gallons at $4 per gallon. Last month, 12300 gallons of direct materials that actually cost $36900 were used to produce 7000 units of product. The direct materials quantity variance for last month was $6150 unfavorable. $6800 unfavorable. $5100 favorable. $6800 favorable. The standard number of hours that should have been worked for the output attained is 5000 direct labor hours and the actual number of direct labor hours worked was 5300. If the direct labor price variance was $2650 unfavorable and the standard rate of pay was $9.0 per direct labor hour, what was the actual rate of pay for direct labor? $9.00 per direct labor hour $7.50 per direct labor hour $9.50 per direct labor hour $8.50 per direct labor hour The per-unit standards for direct labor are 1.5 direct labor hours at $12 per hour. If in producing 2700 units, the actual direct labor cost was $40600 for 3300 direct labor hours worked, the total direct labor variance is O $2700 unfavorable. O $8000 favorable. O $8000 unfavorable. O $4700 unfavorable.Concord Corporation manufactures a product with a standard direct labor cost of two hours at $16 per hour. During July, 3300 units were produced using 6800 hours at $16.3 per hour. The labor price variance was $5240 U. $2040 U. $3200 U. $5240 F