Refer to the information in Exercise 17-34.

Required
Write a memo to Harry recommending which variances he should investigate this period along with your reasons.

Data From Exercise 17-34:

The standard direct labor cost per reservation for Harry’s Hotel is $2 (= $12 per labor-hour ÷ 6 reservations per hour). Actual direct labor costs during the period totaled $45,240. Also during the period, 2,750 labor-hours were worked, and 15,000 reservations were made.