Goby Company manufactures a product that requires three types of labor, classified in the following categories: X, Y, and Z. The standards for these categories of labor are attached. The wage rates for each labor class increased under the terms of a new contract. The standard wage rates were not revised to reflect the new contract. The actual direct labor hours worked and the actual direct labor rates per hour for the month of September are attached. REQUIRED: (1) Calculate the dollar amount of the total direct labor variance for September for Goby Company. (2) Calculate the direct labor rate and efficiency variances for each labor category for the month of September for Goby Company. Round all calculations to the nearest whole dollar. (3) Calculate the direct labor mix and yield variances for each labor category for the month of September for Goby Company. Round all calculations to the nearest whole dollar. GOBY COMPANY STANDARDS FOR DIFFERENT CATEGORIES OF LABOR \begin{tabular}{|l|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ GOBY COMPANY } \\ \multicolumn{5}{|c|}{ DIRECT LABOR VARIANCES..CATEGORY Y } \\ FOR MONTH OF SEPTEMBER \end{tabular}