The following information is available for the month of March for the Watt Manufacturing Company: Standard: Labor: 3 direct labor hours per unit @ $10.00 per hour Actual: Labor: 6,300 direct labor hours at $10.25 per hour During March, Watt produced 1,900 units. Compute all costs & variances for DL. Prepare the journal entry using standard costing. SHOW ALL COMPUTATIONS