Mailings Revinw Viw Acrobat Calibri (Body)9A- A A A B i u .abe x, x2 | A..e.a_ Paste Tith Hobby Company produces sails for small recreational sailboats. During the year, 120,000 sails were produced. The actual labour used was 178,000 hours at $15.20 per hour. Hobby has the following labour standard: 15 hours at $14.80. Total Labour Variance is $ The Labour Rate(price) variance is $ The Labour Efficiency (usage) variance is $This variance is (F/U) . This variance is (F/U) This variance is (F/U)