The beginning cash balance is $15,500. Sales are forecasted at $830,000 of which 80% will be on account. Seventy percent of credit sales are expected to be collected in the year of sale. Cash expenditures for the year are forecasted at $474,000. Accounts Receivable from previous accounting periods totaling $11,200 will be collected in the current year. The company is required to make a $15,500 loan payment and an annual interest payment on the last day of every year. The loan balance as of the beginning of the year is $100,000, and the annual interest rate is 9%. Compute the excess of available cash over cash disbursements. Excess of available cash over cash disbursements Crane Company's standard labor cost per unit of output is $33.00 (3.00 hours x$11 per hour). During August, the company incurs 4,290 hours of direct labor at an hourly cost of $12.10 per hour in making 1,300 units of finished product. Compute the total, price, and quantity labor variances. (Round answers to 2 decimal places, e.g. 52.75.)