Question: 1. The per-unit standards for direct labor are 2 direct labor hours at $15 per hour. If in producing 2300 units, the actual direct labor

1.The per-unit standards for direct labor are 2 direct labor hours at $15 per hour. If in producing 2300 units, the actual direct labor cost was $68800 for 4300 direct labor hours worked, the total direct labor variance is

$125 unfavorable.

$200 favorable.

$200 unfavorable.

$2300 unfavorable.

2.The standard rate of pay is $20 per direct labor hour. If the actual direct labor payroll was $94080 for 4800 direct labor hours worked, the direct labor price (rate) variance is

$1920 favorable.

$2400 unfavorable.

$2400 favorable.

$1920 unfavorable.

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