The performance report of Bansko Baggage Inice, included the following variances for direct labor a.Price (rate) -$2,050 unfavorable b.Quantity (efficiency), 54 400 favorable Also known a.Units produced - 6,500 b.Actual hours - 9,000 c.Standard cost per direct labor hour - S11 What were the standard direct labor hours allowed for production? A 6.900 B 9.186 C. 9,400 D 6.686