Part a. The following direct labor data pertain to the operations of Jacuzi Instrument Corporation. for the month of June: Actual labor rate Actual hours used $18.50 per hr. 2,525 $18.25 per hr. 2,600 Standard labor rate Standard hours allowed Instructions Prepare a matrix and calculate the labor variances. Price Variance Quantity Variance Total Labor Variance Part b. Lawn Pros Yard Services, Inc. is trying to establish the standard labor cost of a typical lawn that they cut for their customers each week. The following data have been collected from time and motion studies over the last several months: Actual time spent on cutting Hourly wage rate Payroll taxes Equipment setup and downtime Cleanup and rest periods Fringe benefits Instructions .75 hour $20.00 7% of wage rate 10% of actual labor time 10% of actual labor time 20% of wage rate (a) Determine the standard direct labor hours per cutting (b) Determine the standard direct labor hourly rate. (c) Determine the standard direct labor cost per setup and downtime (d) If a a new customer's lawn took 1.25 hours to cut at the standard hourly rate, what was the direct labor quantity variance?