The actual cost of direct labor per hour is $16.00 and the standard cost of direct labor per hour is $12.00. The direct labor hours allowed per finished unit is 0.50 hour. During the current period, 6,000 units of finished goods were produced using 3,400 direct labor hours. How much is the direct labor rate variance? OA. $13,600 favorable B. $24,000 favorable C. $24,000 unfavorable D. $13,600 unfavorable ***** Sunny Corporation has collected the following data for one of its products: Direct materials standard (3 pounds per unit @ $0.47/lb.) Actual direct materials purchased Actual Direct Materials Used (AQU) Actual Price (AP) paid per pound How much is the direct materials price variance? A. $3,900 unfavorable B. $5,070 favorable C. $5,070 unfavorable D. $3,900 favorable ***** $1.41 per finished good. 39,000 pounds 30,000 pounds $0.60