Lemke Music manufactures harmonicas. Lemke uses standard costs to judge performance. Recently, a clerk mistakenly threw away some of the records, and only partial data for January exist. Lemke knows that the total direct labor variance for the month was $390 F and that the standard labor rate was $12 per hour. A recent pay cut caused a favorable labor rate variance of $0.40 per hour. The standard direct labor hours for actual January outputs were 4,600. Read the requirements Requirement 1. Find the actual number of direct labor hours worked during January. First, find the actual direct labor price rate per hour. Then, determine the actual number of direct labor hours worked by setting up the computation of the total direct labor variance as given. Select the formula, then calculate the actual price per hour. Actual direct labor rate per hour 1. Find the actual number of direct labor hours worked during January. First, find the actual direct labor rate per hour. Then, determine the actual number of direct labor hours worked by setting up the computation of the total direct labor variance as given 2. Compute the direct labor rate and efficiency variances. Do these variances suggest that the manager may have made trade-offs? Explain