Marigold's Piano Service, Inc. is trying to establish the standard labor cost of tuning a typical piano. The following data have been collected from time and motion studies conducted over the past three months. Actual time spent on tuning a piano Hourly wage rate Payroll taxes Setup and downtime Travel and rest periods Fringe benefits 1.25 hours $50 12 % of wage rate 5 % of actual labor time 15 % of actual labor time 20% of wage rate Determine the standard direct labor hour per each piano that is tuned. (Round answer to 2 decimal places, eg. 15.25.) Standard direct labor hour 1.50 hours Determine the standard direct labor hourly rate. Standard direct labor rate $ 66 per hour Determine the standard direct labor cost per each plano that is turned. (Round answer to 2 decimal places, s. 15.25) Standard direct labor cost $ 99 per plano If it took 1.65 hours to tune a piano at the standard hourly rate, what was the direct labor quantity variance? (Round answer to 2 decimal places, eg. 15.25.) Direct labor quantity variance $ Unfavorable During the month of May, Marigold's Plano service tuned 94 pianos. The average time spent on each piano was 1.75 hours. The average cost per hour was $62.00 per hour. Marigold's had to hire some less experienced part time help in order to handle the demand (1) Calculate the direct labor price variance. (Round answer to 2 decimal places, sg. 15.25) Direct labor price variance $ (2) Calculate the direct labor quantity variance. (Round answer to 2 decimal places, s. 15.25.) Direct labor quantity variance $ (3) Calculate the total direct labor variance. (Round answer to 2 decimal places, es. 15.25.) Total direct labor variance $