Use the following information for questions 19 and 20: Direct labor standards are 5 hours of labor per unit produced at $14 per hour. 8,900 units were produced and actual direct labor used in production was 45,000 hours at a cost of $639,000. 8. The direct-labor price (rate) variance is: A. $8,900F. B. $8,900U. C. $9,000F. D. $9,000U. E. None of the above. 9. The direct-labor quantity (efficiency) variance is: A. $7,000F. B. $7,000U. C. $7,100F. D. $7,100U. E. None of the above.