Lo 3 (DL variances) Logen Construction builds standard prefabricated wooden for walls. Each frame requires five direct labor hours and the standard hourly J fram es Chapter 7 Standard Costing ahavarlie ay direct labor rate is $18. During July, the company produced 670 frames and worled direct labor hours. Payroll records indicate that workers earned $60,407.50. a. What were the standard hours for July production? b. What was the actual hourly wage rate? c. Calculate the direct labor variances