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The following data relate to direct labor costs for August: actual costs for 5,500 hours at $24.00 per hour and standard costs for 5,000 hours at 523.70 per hour. The direct labor rate variance is B. 51,900 favonalie b. $1,500 unfayvable c. $1,650 frvoruble d. $1,650 unfavorable The standard costs and actual costs for factory overhead for the manufacture of 2,700 units of actual production are as follows: The fixed factory overhead volume variance is a. 50 b. 51,064 unfavorable c. 51,064 favorable d. 51,330 unfayorable If the standard to produce a given amount of product is 600 direct labor hours at $15 and the actual direct laber incurred is s00 hours at $17, the direct labor time variance is 11,700 unfavorable. True False