Paulson's Plano Service, Inc. is trying to establish the standard labor cost of tuning a typical plano. The following data have been collected from time and motion studies conducted over the past three months. 1.25 hours $50 Actual time spent on tuning a piano Hourly wage rate Payroll taxes Setup and downtime Travel and rest periods Fringe benefits 14% of wage rate 5% of actual labor time 15 % of actual labor time 18 % of wage rate Determine the standard direct labor hour per each piano that is tuned. (Round answer to 2 decimal places, s. 15.25.) Standard direct labor hour hours Determine the standard direct labor hour per each plano that is tuned. (Round answer to 2 decimal places, .8. 15.25.) Standard direct labor hour hours e Textbook and Media Determine the standard direct labor hourly rate. Standard direct labor rate $ per hour e Textbook and Media Determine the standard direct labor cost per each plano that is tuned. (Round answer to 2 decimal places, eg. 15.25.) Standard direct labor cost $ per piano e Textbook and Media Determine the standard direct labor cost per each piano that is tuned. (Round answer to 2 decimal places, eg. 15.25.) Standard direct labor cost $ per piano eTextbook and Media If it took 1.65 hours to tune a piano at the standard hourly rate, what was the direct labor quantity variance? (Round answer to 2 decimal places, eg. 15.25.) Direct labor quantity variance $ e Textbook and Media During the month of May, Paulson's Piano service tuned 65 pianos. The average time spent on each piano was 1.75 hours. The average cost per hour was $63.00 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 Direct labor price variance $ During the month of May, Paulson's Piano service tuned 65 planos. The average time spent on each plano was 1.75 hours. The average cost per hour was $63.00 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 $ (2) Calculate the direct labor quantity variance. (Round answer to 2 decimal places, ex. 15.25.) Direct labor quantity variance $ (3) Calculate the total direct labor variance. (Round answer to 2 decimal places, e.g. 15.25.) Total direct labor variance $