Using standard costing what is labor rate variance? Actual cost of direct material purchased and used: $115,010
• Material price variance: $6,510 unfavorable
• Total materials variance: $28,510 unfavorable • Standard cost per pound of material: $5
• Standard cost per direct labor-hour: $8
• Actual direct labor-hours: 6,320 hours
• Labor efficiency variance: $4,800 favorable
• Standard number of direct labor-hours per unit of Roff: 2 hours
• Total labor variance: $1,008 unfavorable