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 2,100 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 Cost Actual Hours X Actual Rate Actual Hours Standard Rate X X Direct Labor Variance: Total Direct Labor Variance: 2.80 hours of labor per pair of shoes. During August, Sole Purpose Labor in the production of 2,100 pairs of shoes. ost for Sole Purpose Shoe Company. If required, round your a favorable variance, and a positive number for an unfavorable Standard Cost X Actual Hours Standard Hours Standard Rate Standard Rate X Direct Labor Variance: Total Direct Labor Variance