Standard Direct Labor Cost The controller at your shoemaking company has determined that under normal conditions, you pay your employees $8.60 per hour, and it will take 2.8 hours of labor per pair of shoes. Given this information, calculate the standard cost of labor per pair of shoes. If required, round the standard labor per pair of shoes to the nearest cent. Manufacturing Costs Standard Price x Standard Hours per Pair = Standard Cost per Pair Direct Labor X per hour X hours X Feedback Check My Work Use the standard price and standard hours values shown to compute the standard labor cost per pair Actual Direct Labor Cost During March, your shoe-making company incurred actual direct labor costs of $69,069 for 7,590 hours of direct labor in the production of 2,225 pairs of shoes. Given this information, calculate the actual cost of labor per hour. If required, round the actual cost of labor per hour to the nearest cent. Manufacturing Costs Actual Total Cost / Actual Total Hours = Actual Cost per Hour Direct Labor hours X Feedback Check My Work Use the actual total cost of labor and actual hours used as shown to compute the actual labor cost per hour APPLY THE CONCEPTS: Conduct the direct labor cost variance analysis Illustrated Example: Calculating Direct Labor Cost Variance