Exercise 11-4 Direct Labor and Variable Manufacturing Overhead Variances [LO11-2, LO11-3 Enie Company manufactures a small mp3 player called the Jogging Mate The company uses standards to control ts costs. The labor standards that have been set for one Joggng Mate mp3 player are as follows Standard Rate per Hour $6 00 Standard Hours 27 minutes Standard Cest $2.70 During August, 9,100 hours of direct labor time were needed to make 19,000 units of the Jogging Mate. The deect labor cost totaled $53,690 for the month Required: 1. ACCording to the standards, what drect labor cost should have been incurred to make 19,000 units of the Jogging Mate? By how Standard labor time per unit and Standard direct labor rate to 2 decimal places.) much does this amer from the cost that was incured? (Round Number of units manufactured Standard labor time per unit Total standard hours of labor time allowod Standard direct labor rate per hour Total standard direct labor cost Actual direct labor cost Standard direct labor cost Total variance 1257 AM 1a/12/2019 A 0ENG Type here to search 2. Break down the difference in cost from (1) above into a labor rate variance and a labor efficiency variance. (Indicate the ef unfavorable, and "None" for no effect (i.e., zero variance). Do not round intermediate calculations.) Labor rate variance Labor efficiency variance Type here to search e