eBook Calculator Direct labor time variance Maywood City Police uses variance analysis to monitor police staffing. The following table identifies three common police activities, the standard time to perform each activity, and their actual frequency to establish the expected cost to serve these activities. Police Activity Standard Hours Actual Activities Total Employee per Activity for Year Hours Theft Arrest 0.60 1.50 0.30 7,000 18,000 9,000 4,200 27,000 2,700 33,900 Patrol activities The police are paid $25 per hour. The actual amount of hours per activity for the year were as follows: Police Activity Actual Hours per Activity Theft 0.75 Arrest 2.00 Patrol activities 0.40 a. Determine the total budgeted cost to perform the three police activities. Total budgeted cost $ b. Determine the total actual cost to perform the three police activities. Total actual costs