Part a. The following direct labor data pertain to the operations of Jacuzi Instrument Corporation. for the month of June: Actual labor rate $18.50 per hr. Actual hours used 2,525 Standard labor rate $18.25 per hr. Standard hours allowed 2,600 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 .7'5 hour Hourly wage rate $20.00 Payroll taxes 7% of wage rate Equipment setup and downtime 10% of actual labor time Cleanup and rest periods 10% of actual labor time Fringe benets 20% of wage rate Instructions (a) Determine the standard direct labor hours per cutting ) Determine the standard direct labor hourly rate. {c} Determine the standard direct labor cost per setup and downtime ) If a a new customer's lawn took 125 hours to cut at the standard hourly rate, what was the direct labor quantity variance