Paulson'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 During the month of May, Paulson's Piano service tuned 86 pianos. The average time spent on each piano was 1.75 hours The $62.00 per hour. Paulson'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, eg. 15.25) Direct labor price variance $ 7Favorable (2) Calculate the direct labor quantity variance (Round answer to 2 decimal places, e 15.25) Direct labor quantity variance$ 16.5 Unfavorable (3) Calculate the total direct labor variance. (Round answer to 2 decimal places, es 15.25) 9.5Unfavorable s Total direct labor variance