Ene control manufactures a small mp3 player called the Jogging Mate. The company uses standards to its costs. The labor standards that have been set for one Jogging Mate mp3 player are as follows: per Hour 27 minutes $5.60 During August, 9,685 hours of were needed to make 19,900 units of the Jogging Mate. The direct labor cost totaled $53,268 for the month. Required 1. According to the standards, what direct labor cost should have been incurred to make 19,900 units of the Jogging Mate? By how much does this differ from the coi that was incurred? (Round Standard labor time per unit to 2 decimal places.) Number of units manufactured Standard labor time per unit Tolal standard hours of labor time allowed Standard direct labor rate per hour Total standard direct labor cos! Actual direct labor cost Standard direct labor cost Total variance- unfavorable