The Rose Company developed the following standards for the manufacture of its product: Each unit should have 1.5 pounds of direct materials purchased at $8 per pound. Each unit should be produced-in 1 minute at a direct labor cost of $12 per hour. Actual production was 30,000 units using 44,000 pounds of direct materials at a total cost of $355,000 and required 580 direct labor hours at a total cost of $7,200. What was the total direct labor variance for the company? Use a positive number to indicate a favorable variance or a negative number to indicate an unfavorable variance. The Sands Corporation produces packaged sandwiches. In a recent budget performance report, there was an unfavorable quantity variance related to cheese. How many of the following could help explain the variance? The selling price of sandwiches was decreased. Labor union contract disputes led to increased wages for all factory workers. An automated cheese slicer was installed at the factory. The factory manager started purchasing similar cheese from a lower cost supplier. 03 02 O 1 04 O