Windtunnel Company's labor information for May is as follows:

Actual direct labor hours worked 48,000

Standard direct labor hours allowed 47,400

Total payroll for direct labor $1,128,000

Direct labor time variance $ 13,800 (unfavorable)

a. What is the actual direct labor rate per hour?

b. What is the standard direct labor rate per hour?

c. What was the total standard direct labor cost for May?

d. What was the direct labor rate variance for May?