actual purchase price $ 1.30 per pound actual direct labor rate $ 6.50 per hour standard purchase price $ 1.10 per pound standard quantity for sets produced 870,000 pounds standard direct labor hours allowed 15,000 actual quantity purchased in october 1,015,000 pounds actual direct labor hours 7,000 actual quantity used in october 900,000 pounds direct labor rate variance $4,480 f
