36 The per-unit standards for direct labor are 2 direct labor hours at $12 per hour. If in producing 1,800 units, the actual direct labor cost was $42,000 for 3,000 direct labor hours worked, the total direct labor variance is Calculate the total direct labor variance. QUESTION 37 The following information is available for Slade Corp.: Sales Cost of Goods Sold $565,000 Total Fixed Expenses 307,000 Total Variable Expenses $170,000 345,000 Calculate net income