Q. The Carl Care Company established the following direct labour cost standards for one unit of product Z:•Standard hours: 1.5 hours•Standard rate: $20 per hour•Standard cost: $30 (1.5 hours @ $20 per hour)During the month of July, 20,000 direct labour hours were worked, and 12,500 units ofproduct Z were manufactured. The total wages related to direct labour in July were$405,000. The direct labour rate variance for July was: (Solved)