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8-30 Labor Variances Ellen Chenoweth, the manager of the city of St. Paul road maintenance shop, uses standards to judge performance. Because a clerk mistakenly discarded some labor records, however, Ellen has only par tial data for April. She knows that the total direct-labor flexible-budget variance was $1.643 favorable Moreover, a recent pay raise produced an unfavorable labor price variance for April of $1.157. The actual hours of input were 1.780 and the standard labor price was $20 per hour. 1. Find the actual labor rate per hour. 2. Determine the standard hours allowed for the output achieved