Analyze the U.S. Postal Service's sorting time variance One of the operations in the United States Postal Service is a mechanical mail sorting operation. In this operation, handwritten letter mail is sorted at a rate of 1,0 letter per second. An operator sitting at a keyboard mechanically sorts the letter from a three-digit code. The manager of the mechanical sorting operation wishes to determine the number of temporary employees to hire for December. The manager estimates that there wil be an additional 28,224,000 pieces of mal in December, due, to the upcoming holiday season Assume that the sorting operators are temporary employees. The union contract requires that temporary employees be hired for one month at a time. Each temporary employee is hired to work 160 hours in the month a. How many temporary employees should the manager hire for December? temporary employees b. If each temporary employee cams a standard $13 per hour, what would be the direct labor time variance if the actual number of additional letters sorted in December was 27,360,000? Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number Unfavorable Standard Cont Journal Entries Bellingham Company produced 6,200 units that require 15 standard pounds per unit at a $7.5 standard price per pound. The company actually used 89,300 pounds in production Journalize the entry to record the standard direct materials used in production. I an amount box does not require an entry, leave it blank, Work in Process 55.500 Direct Materials Quantity Variance Materials 1,339.500 $5.500