Queen Industries uses a standard costing system in the manufacturing of its single product. It requires 2 hours of labor to produce 1 unit of final product. In February Queen Industrien produced 14,000 units. The standard cost for labor allowed for the output was $91,000, and there was an unfavorable direct labor time variance of 14,797 A what was the standard cont per hour? Round your answer to two decimal places Standard cost B. How many actual hours were worked? per hour Actual hours c. If the workers were paid $3.40 per hour, what was the direct labor rate variance? Round your answer to two decimal places. Enter the amount as positive number. Direct labor rate variances Unfavorable Oy A. Use the standard cost for labor allowed for output and the standard hours (calculated by using given amounts) to determine the standard rate B. To determine the actual hours, you must factor in the direct labor time variance to other costs. The standard rate is used to determine the amount. C. Remember that the actual amount is compared to the standard amount to calculate the variance. This is applied to the actual hours worked