Ellsworth-Trevor, Inc. prepares monthly production budgets for its largest selling product, Elsby, which is manufactured through three departments: Mixing, Processing, and Packaging. Budgeted and actual amounts for April were as shown on the next page. Department Mixing..... Processing. Packaging.. Budgeted Hours 1,100 3,320 580 ... Actual Labor Cost *****. S 4,312 12,700 1,744 The following standards have been adopted for this product: Standard Hours per Unit Department Mixing... Processing. Packaging... Required: A labor cost control report for April. 1.5 5.0 0.5 Units Produced 740 615 800 Standard Labor Cost per Hour $4.10 4.50 4.00