Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,500 pounds of oysters in August. The companys flexible budget for August appears below:

Standard Rate per Hour $6.00 Standard Cost $2.70 Standard Hours 27 minutes During August, 9,515 hours of direct labor time were needed to make 19,500 units of the Jogging Mate. The direct labor cost totaled $55,187 for the month. Required 1. According to the standards, what direct labor cost should have been incurred to make 19,500 units of the Jogging Mate? By how much does this differ from the cost that was incurred? (Round Standard labor time per unit to 2 decimal places.) Number of units manufactured Standard labor time per unit Total standard hours of labor time allowed Standard direct labor rate per hour Total standard direct labor cost Actual direct labor cost Standard direct labor cost Total variance-unfavorable 0