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Bowery Bay Surfboards manufactures fiberglass sumboards. The standard cost of dinect materials and deect manufacturng labor is $216 per bosed. This includes 35 pounds of direct maberals, at the budgeted price of \$2 per pound, and 10 hours of direct manufactaring labor, at the budgeted rate of $14.40 per hour. Following are additional data for the month of July (Click the kon to view the data) Read the terevirements Requirement 1. Compule direct manufacturing labor variancen for July Label each variance as tavorable (F) or untavorable (U). Data table