View Policies Current Attempt in Progress Academy Awards makes plaques and trophies. Last year, the company's direct labor payroll totaled $140,000 for 17,300 direct labor hours. The standard wage rate is $7.75 per direct labor hour. Calculate Academy Awards' direct labor rate variance for the period. Direct labor rate variance Favorable Unfavorable eTextbook and Media Save for Later Attempts: 0 of 4 used Submit