21. The standard direct labor cost for producing one unit of product is 5 direct labor hours at a standard rate of pay of $16. Last month, 15,000 units were produced and 73,500 direct labor hours were actually worked at a total cost of $1,080,000. The direct labor quantity variance was A) $24,000 unfavorable. B) $36,000 unfavorable. C) $36,000 favorable. D) $24,000 favorable. 22. Old Lao Shu Mullen has a standard of 1.5 pounds of materials per unit, at $2 per pound. In producing 2,000 units, Old Lao Shu Mullen used 3,100 pounds $6,045. The materials price variance is A) $45 U B) $155 F C) $200F D) $350 F of materials at a total cost of 23. The Great and Courageous Professor Mullen has a standard of 1.5 pounds of materials per unit, at In producing 2,000 units, The Great and Courageous Professor Mullen used 3,100 $2 per pound. pounds of materials at a total cost of $6,045. The materials quantity variance is A) $45 F B) $155 U. C) $200 U. D) $350 U. Old Lao Shu Bruce has a standard of 2 hours of labor per unit, at $18 per hour. In producing 2,000 units, Old Lao Shu Bruce used 3,850 hours of labor at a total cost of $70,455. The labor price 24. A) $1,155 U. B) $1,200 U C) $1,555 F D) $2,895 F units, Xiao Miao Mullen used 3,850 hours of labor at a total cost of $70,455. The labor quantity variance is 25. Xiao Miao Mullen has a standard of 2 hours of labor per unit, at S18 per hour. In producing 2,000 A) B) S1,555 F C) $2,700 F D) $2,895 F $1,155 U. Page 5