Direct labor Variable head standard Quantity or our 0.) 0.) ole overhead: Standard Poste $13.00 per hour $5.50 per hour standard tre In September the company's budgeted production was 5,300 units, but the actual production was 5,100 units. The company used 1,650 direct labor hours to produce this output. The actual direc actual variable overhead cost was $7.590. The company applies variable overhead on the basis of direct labor hours The laborate variance for September $1.560 U $1.560 F $1,170 F $1,170 0 Teet labor table overhead Standard Quantity or Hours 0.3 hours 0.3 hours Standard Price Or Rate $13.00 per hour $5.50 per hour Standard Cost Per Unit $ 3.90 $1.65 September the company's budgeted production was 5,300 units, but the actual production was 5,100 units. The company used 1,650 direct labor-hours to produ tual variable overhead cost was $7,590. The company applies variable overhead on the basis of direct labor-hours. he labor rate variance for September is: a. $1,560 U $1.560 F b c. $1,170 F $1,170 any used 1,650 direct labor-hours to produce this output. The actual direct labor cost was $20,280 an the