Answer is complete but not entirely correct. Casey Co. Jess Company 115 240 276 10.00 183 1,800 Kevin, Inc. Valerie, Inc Units produced Standard hours per unit Standard hours Standard rate per hour Actual hours worked Actual labor cost Direct labor rate variance Direct labor efficiency variance 1,900 2.90 5,510 13.30 4.800 1,000 1.00 1,000 $13.50 1,130 $ 14,261 500 14.75 2,375 4 5,700 $ 20,000 $ 61,920 30 U2,800F 6,700 U 1,900F 1,000 F 9,443F 1,755 U