Direet materials Direct labor Variable overhead Standard Quantity or Hours 6.4 gras 0.3 hours 0.3 hours Standard Price or Rate $ 2.20 per gran $17.05 per hour $ 8.00 per hour The company produced 5.200 units in January using 39.310 grams of direct material and 2,380 direct labor hours. During the month, the company purchased 44,400 gra direct labor rate was $19.30 per hour and the actual variable overhead rate was $6.80 per hour. The company applios variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased. The labor efficiency variance (LEV) for January is: $13,940 U $13,940 F $4,400 U $4.400 F d Moving to another question will save this response. MacBook Air 888 DU PB 80 F3 F5 F4 esc F6 F1 @ # $ % 5 & 7 8 6 9 1 2 3 4 W Y Q E R T ab H K G J F S D A lock Z M B V N C any purchased 44,400 grams of the direct material at $1.70 per gram. The actual cerials are purchased. akes a product with the following standard costs: Standard Quantity or Hours Standard Price or Rate 6.4 grans $ 2.20 per gram 0.3 hours $17.00 per hour 0.3 hours $ 8.00 per hour uced 5,200 units in January using 39,310 grams of direct material and 2,380 direct labor-hours. During the month, the company pure as $19.30 per hour and the actual variable overhead rate was $6.80 per hour. plies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials arep ncy variance (LEV) for January is: U DF