Direct Labor pairs of shoes. number for an unfavorable variance.

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Direct Labor Under normal conditions, Sarah pays her employees $8.50 per hour, and it will take 2.80 hours of labor per pair of shoes. During August, Sole Purpose Shoe Company incurred actual direct labor costs of $65,340 for 7,260 hours of direct labor in the production of 2,300 pairs of shoes. Complete the following table, showing the direct labor variance relationships for August for Sole Purpose Shoe Company. If required, round your answers to two decimal places. When entering variances, use a negative number for a favorable variance, and a positive number for an unfavorable variance. Actual Hours 7,260 Feedback Actual Cost x x 65,340 Actual Rate 9.00 Actual Hours 6,440 x x x 2,300 Standard Rate 2.80 x Standard Hours 6,440 x Standard Cost x x 54,740 Standard Rate 8.50 Direct Labor X Variance: x 6,970 Direct Labor X Variance: x 10,600 V Total Direct Labor X Variance: x 3,630