www Question 37 O $280U Malkin Inc. set the following standard for the production of one unit of output: Direct labor: 4 hours at $7.00 per hour which equals $28 per unit. During January actual production resulted in 420 units of output. Actual direct labor hours worked were 1,720 hours and total direct labor costs were $12,212. The labor rate variance for January would be: O $172 U The materials price vill The labor efficiency variance. The materials quantity variance. O $168 F O $168 U Hide 3 pts vins 3 pts Webcam