Use the following data to find the direct labor rate variance if the company produced 7,600 units of product during the period. Standard: Direct labor (4.0 hours per unit @ $9/hour) $ 36.00 per unit Actual cost incurred: Direct labor (32, 100 hours @ $9.9/hour) $ 317, 790 Multiple Choice O $28,890 unfavorable. On-Screen Keyboard X O $15,300 unfavorable. F1 F2 F3 4 F5 F6 F7 F8 F9 Es 1 10 71 112 X Home PgUp Nav O $15,300 favorable. Tab qwertyuiop Del End PgDn Mv Up Caps as d f gh j k l Enter Insert Pause Mv Dn O $28,890 favorable. Shift z x cv bnm Shift PrtSon ScrLk Dock Fn AIT Options Help Fade O $44,190 favorable.A company uses the following standard costs to produce a single unit of output. Direct materials 8 pounds at $1.00 per pound = $ 8.00 Direct labor 0.4 hour at $9.00 per hour = $ 3.60 Manufacturing overhead 0.4 hour at $3.90 per hour = $ 1.56 During the latest month, the company purchased and used 78,000 pounds of direct materials at a price of $1.30 per pound to produce 10,000 units of output. Direct labor costs for the month totaled $32,555 based on 3,830 direct labor hours worked. Variable manufacturing overhead costs incurred totaled $12,600 and fixed manufacturing overhead incurred was $12,000. Based on this information, the direct materials price variance for the month was: Multiple Choice On-Screen Keyboard X O $10,800 unfavorable F1 F2 F3 4 F5 F6 F7 F8 P9 Exc 171 112 X Home PgUp Nav O $25,400 favorable Tab qwertyuiop Del End PgDn Mv Up Caps asdf gh j kl Enter Insert Pause Mv Dn O $3,000 favorable Shift z x cv bnmChamp Incorporated budgets the following sales in units for the coming two months. Each month's ending inventory of finished units should be 60% of the next month's sales. The April 30 finished goods inventory is 126 units. May June Budgeted sales units 210 240 Prepare the production budget for May. CHAMP, INCORPORATED Production Budget May Add: Desired ending inventory Total required units Units to produceTora Company plans to produce 1,190 units in July. Each unit requires four hours of direct labor. The direct labor rate is $11 per hour. Prepare a direct labor budget for July. Units to produce Direct labor hours needed Cost of direct labor