Current Attempt in Progress Sheffield's Piano Service, Inc. is trying to establish the standard labor cost of tuning a typical piano. The following data have been collected from time and motion studies conducted over the past three months. Actual time spent on tuning a piano Hourly wage rate Payroll taxes Setup and downtime Travel and rest periods Fringe benefits 1.25 hours $50 12 % of wage rate 5 % of actual labor time 15 % of actual labor time 22 % of wage rate Determine the standard direct labor hour per each piano that is tuned. (Round answer to 2 decimal places, s. 15.25.) Standard direct labor hour hours Determine the standard direct labor hourly rate. Standard direct labor rate $ per hour Determine the standard direct labor cost per each plano that is tuned. (Round answer bo 2 decimal places, eg 15-25) Standard direct labor cost per plano of It took 1.65 hours to tune a plano at the standard hourly rate, what was the direct labor quantley varlance? (Round answer to 2 decimal places, eg. 15.25.) Direct labor quantity varlance $ During the month of May, Sheffield's Plano service tuned 73 planos. The average time spent on each plano was 1.75 hours. The average cost per hour was $64.00 per hour. Sheffield's had to hire some less experienced part time help In order to handle the demand. (1) Calculate the direct labor price varlance. (Reeand answer to 2 decimal places, eg. 15.25.) Direct labor price vertance (2) Calculate the direct labor quantity vartance. (Round answer to 2 decimal ploors, eg. 15.25.) Direct labor quantley varlance (3) Calculate the total direct labor varlance. (Round answer to 2 decimal places e8. 15:25:) Total direct labor varlance $