Direct Labor Variances Wilson Manufacturing produces tennis rackets. Engineers at Wilson have established that standard direct labor required to produce a tennis racket is 2.5 hours at $12 per hour. During November Wilson used 2, 100 hours of direct labor time to make 900 tennis rackets. The actual wage rate paid was $12.10. Compute the following variances a.) direct labor rate variance b) direct labor time variance c.) total direct labor variance