Imported From Fr... The per-unit standards for direct labor are 3 direct labor hours at $12 per hour. If in producing 220 units, the actual direct labor cost was $7,546 for 616 direct labor hours worked, the total direct labor variance is $528 favorable. $165 unfavorable. $154 unfavorable. $374 favorable. Question 3 1 pts The per unit standards for direct material are 2 pounds at $17 per pound. The procurement manager approves the use of a new vendor who will supply 300 pounds of direct material for $5,000 to fill a rush order. This decision will always result in an unfavorable total material variance. an unfavorable material price variance. a favorable material price variance. a favorable total material variance. imported From Fir... At the end of the month, the following information related to overhead is available. Budgeted overhead $30,400 Actual overhead $30,700 Overhead applied $30,800 Total overhead variance for the month is $300 unfavorable $400 unfavorable $100 favorable $200 favorable D Question 5 In lecture, we concluded that an example of a capital budgeting project is O purchasing bonds. o purchasing manufacturing equipment. purchasing stock in another company. purchasing inventory. WA