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 1.25 hours $50 Hourly wage rate Payroll taxes 12 % of wage rate 5% of actual labor time Setup and downtime Travel and rest periods 15% of actual labor time Fringe benefits 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 average cost per hour was $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, es.15.25.) 7.00 (2) Calculate the direct labor quantity variance. (Round answer to 2 decimal places, e.g. 15.25.) $ Direct labor quantity variance 16.50 (3) Calculate the total direct labor variance. (Round answer to 2 decimal places, e-g. 15.25.) 9.50