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EXERCISE 8-9 Labor and Variable Overhead Variances (LO3, LO4) Hollowell Audio, Inc., manufactures military-specification compact discs. The company uses standards to control its costs. The labor standards that have been set for one disc are as follows: Standard Cost Standard Rate per Hour $6.00 Standard Hours 24 minutes $2.40 During July, 8,500 hours of direct labor time were recorded to make 20,000 discs. The direct labor cost totaled $49,300 for the month. Required: 1. What direct labor cost should have been incurred to make the 20,000 discs? By how much does this 2. Break down the difference in cost from (1) above into a labor rate variance and a labor efficiency 3. The budgeted variable manufacturing overhead rate is $4 per direct labor-hour. During July, the differ from the cost that was incurred? variance company incurred $39,100 in variable manufacturing overhead cost. Compute the variable overhead spending and efficiency variances for the month