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COTB MC Qu. 10-39 (Algo) Assume the following: Assume the following: - The standard labor rate per hour is $17.70. - The standard labor-hours allowed per unit of finished goods is 3 hours. - The actual quantity of labor hours worked during the period was 44,000 hours. - The total actual direct labor cost for the period was $726,000. - The company produced 15,000 units of finished goods during the period. What is the labor rate variance? Multiple Choice $50,800U $52,800F $50,800F $52,800U During the most recent period, the following additional Information was avallable: - 20,000 pounds of materlal was purchased at a cost of $10.50 per pound. - All of the material that was purchased was used to produce 3,900 units. - 8,000 direct labor-hours were recorded at a total cost of $132,000. What is the direct labor rate varlance? Multiple Choice $800 $400F $400 $800F