Diect Labor Variance

Lewis Walkers is a producer of popular walking shoes. The company's Weekend Walker is its best-selling product and generally offers the highest gross margin of any of its shoes. The following table summarizes the standard costs for the Weekend Walker. During January, the company incurred actual direct labor costs of $65,610 for 7,290 hours of direct labor in the production of 2,200 pairs of Weekend Walkers. Complete the following table to compute the direct labor rate variance, the direct labor time variance, and the total direct labor cost variance for Lewis Walkers