P23-32B Petra's Music manufactures harmonicas. Perra uses standard costs to judge performance. Recently, a clerk mistakenly threw away some of the records, and Pecra has only partial data for October. She knows that the direct labor flexible budget variance for the month was $2,0s0 F and that the standard labor rate was $10 per hour. The actual labor cate was $9.50 per hour. The standard direct labor hours for actual October out- put were 6,000. Requirements 1. Find the actual number of direct lahor hours worked during October. First, calculate the standard labor cost. Next, calculate the actual labor cost by subtracting the faorable flexible budget variance of 2,050 from the standard labor cost. Finally, divide the actual labor cost by the actal labor rate per hour. (p. 1172) 2. Compute the direct labor price and efficiency variances. Do these variances suggest the manager may have made a tradc-off Explain (pp. 1171-1172)