Under normal conditions, Sarah pays her employees $8.50 per hour, and it will take 2.8 hours of labor per pair of shoes. During August, Sole Purpose Shoe Company incurred actual direct labor costs of $65,610 for 7,290 hours of direct labor in the production of 2,200 pairs of shoes.

Complete the following table, showing the direct labor variance relationships for August.

Actual Hours: 7290

Annual cost: 65,610

Actual Rate: $ 9

Direct labor:

Actual Hours: 7290

Total direct labor:

Standard rate:8.50

Direct labor:

Standard Hours:

Standards Costs:

Standard price: