The standard to make 30,000 cat leashes would be 45,000 direct labor hours The standard labor cost to make one lease is $15 PER LEASH. (Hint: determine the standard labor Cost per direct labor hour] It actually took 46,000 hours to make the 33,000 cat leashes. The total actual direct labor cost was $448,500. Required Section II 1. Complete the schedule shown below to determine the amount of the Labor Rate Variance and The Labor Efficiency Variance. Indicate whether each variance is Favorable (F) or Unfavorable (U). 2. Determine the actual labor cost per hour. Buttons Company Labor Rate and Efficiency Variances Actual Hours of Input, at Actual Rate Labor Actual Hours Labor Rate Variance of Input, at Standard Rate Efficiency Variance $448,500 d. Show work for "c" and "d" to receive full credit. Calculations C. d. Standard Hours Allowed Requirement #4. Actual cost per hour of direct labor. [Show calculations] TRAVEL CUSTOMER SERVICE for actual Output, at Standard Rate