The Geurtz Company uses standard costing. The company makes and sells a single product called a Roff

The Geurtz Company uses standard costing. The company makes and sells a single product called a Roff. The following data are for the month of August:

A????1 Actual cost of direct material purchased and used: $147,735 A????1 Material price variance: $7,035 unfavorable A????1 Total materials variance: $30,435 unfavorable A????1 Standard cost per pound of material: $6 A????1 Standard cost per direct labor-hour: $6 A????1 Actual direct labor-hours: 3,010 hours A????1 Labor efficiency variance: $5,400 favorable A????1 Standard number of direct labor-hours per unit of Roff: 1 hours A????1 Total labor variance: $3,594 favorable

The actual direct labor rate per hour was: $6.00 $6.30 $6.60 $6.15