Appendix; standard costing Harvey Inc. uses a standard cost system for labor. Standard costs for material cannot be used because customers require unique materials and all jobs are different sizes. One of the company's jobs experienced the following results related to DL in December: Actual hours worked 10,800 Standard hours for production 10,320 Actual direct labor rate 9.65 Standard direct labor rate 9.85 Note: In answering the following questions, do not use a negative sign with your answers. Note: In answering the following questions, round your answers to the nearest whole dollar. a. Calculate the total actual payroll. $ 104,220 b. Determine the labor rate variance. $ 2,160 Favorable c. Determine the labor efficiency variance. $ 2,568 x Unfavorable