Tam-Brady Corp is reviewing its labor budget for its manufacture of Gronk Bugels for Quarter 01, 20X1 The Budget estimates are Labor hours to produce one Gron 8 hours Cost of Labor per hour for each fal $30 per hour Actual balance per the General Ledger Total Gronk Bugels manufactured 2000 Gronk Bugels Total Labor hours incurred 12,000 Total hours "Labor Rate Paid in 20X1 Q1 L $36 per hour* "Union Contract increased Rate by $3/hour, effective 20X1 Q1 1. Calculate the Labor Rate Variance 2. Calculate the Labor Efficiency Variance 3. Calculate the Total Labor Variance Actual Rate x Actual Quantity APXAQ Stnd Rate x Stnd Qnty SPxSQ Stnd Rate x Act Qnty SPxAQ TOTAL VARIANCE