14. The following information is available for Boetticher Manufacturing Corporation for last period: - direct labor rate variance was $14,400 unfavorable - direct labor efficiency variance was $9,000 favorable 36,000 direct labor hours were worked at a cost of $338,400 The standard direct labor rate per hour is: a. $9.40. b. $9.00. c. $8.50. d. $8.10. e. Cannot be determined with the given information..