I already completed the chart please could you help me answering those questions to give me some idea. :-) thank you so much!

BA213 Chapter 7 Mini Case- Updated Draft BA213 Chapter 8 Mini-Case-Variance Anaysis Effect of Assumed Standard Levels XYZ Company has experienced increased production costs. The primary area of concern identified by management is direct labor. The company is considering adopting a standard cost system to help control labor and other costs. Useful historical data are not available because detailed production records have not been To establish labor standards, XYZ Company has retained an engineering consulting firm. After a complete study of the work process, the consultants recommended a labor standard of one unit of production every 30 minutes, or 16 units per day for each worker. The consultants further advised that XYZ's wage rates were below the prevailing rate of $15 per hour. XYZ's production vice president thought that this labor standard was too tight, and from experience with the labor force, believed that a labor standard of 40 minutes per unit or 12 units per day for each worker would be more reasonable. The president of XYZ Company beleved the standard should be set at a high level to motivate the workers and to provide adequate information for control and reasonable cost comparison. After much discussion, management decided to use a dual standard. The labor standard of one unit every 30 minutes, recommended by the consulting firm, would be employed in the plant as a motivation device, while a cost standard of 40 minutes per unit would be used in reporting Management also concluded that the workers would not be informed of the cost standard used for reporting purposes. The production vice-president conducted several sessions prior to implementation in the plant informing the workers of the new standard cost system and answering questions. The new standards introduced when wages were increased to the standard drect labor rate of $14 per hour The standard cost system was implemented on January 1, 2018. At the end of six months of operation, actual production and direct labor hours are: January February March 4,700 2.900 May lunits) 5,100 4,500 4,300 abor hours 2900 ,100 (one unit each 30 (6,300.00 $15,600.00 $7 $(10,500.00) $(11.900.00 based on cost (one unit each 40 $ 5,000.00 $ 6,066 67 S 2.266 $ (1.866 67(2,333.33 amadrid 2037 Actual direct labor rate approximated the standard rate, and materials quality, labor mix, and plant facilities and conditions have not changed to any great extent during the six month period Required 1. Compute the Direct Labor Quantity variances for each month, under both the motivational and reporting standards 2. Discuss the impact of different types of standards on employee motivation. Specifically, discuss your opinion of the likely effect on motivation of adopting the labor standard recommended for X2 Company by the engpineering firm