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 Industries produced 12,000 units. The standard cost for labor allowed for the output was $90,000, and there was an unfavorable direct labor time variance of $5,520.

A. What was the standard cost per hour?

B. How many actual hours were worked?

C. If the workers were paid $3.90 per hour, what was the direct labor rate variance?