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 actu $65,610 for 7,290 hours of direct labor in the production of 2,200 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. Wh use a negative number for a favorable variance, and a positive number for an unfavorable variance. Actual Cost Actual Hours X Actual Rate Actual Hours Standard Rate X Unfavorable Direct Labor Rate Variance: Unfavorable Direct Labor Time Variance: Unfavorable Total Direct Labor Cost Variance: Standard Cost Standard Hours Standard Rate $ II abor