Problem 15-24 (Algo) Direct labor variancesbanking application LO 15-4, 15-5 Founders State Bank developed a standard for teller staffing that provided for one teller to handle 10 customers per hour. During June, the bank averaged 60 customers per hour and had seven tellers on duty at all times. (Relief tellers filled in during lunch and rest breaks.) The teller compensation cost is $10 per hour. The bank is open eight hours a day, and there were 20 working days during