Exercise $10-4($Algo$)$ Direct Labor and Variable Manufacturing Overhead Variances $[$LO$10-2,$ LO$10-3]$

Erie Company manufactures a mobile fitness device called the Jogging Mate. The company's labor standards for one Jogging Mate are as follows:

$\backslash$table$[[\backslash$table$[[$Standard$],[$Hours$]],\backslash$table$[[$Standard Rate$],[$per Hour$]],\backslash$table$[[$Standard$],[$Cost$]]],[30$ minutes,$$6\mathrm{.}20,$$$3\mathrm{.}10$