Vulcanicy Vanco. EXERCISE 10-4 Direct Erie Company manufac SE 10-4 Direct Labor and Variable Manufacturing Overhead Variances L010-2, LO10-3 mpany manufactures a mobile fitness device called the Jogging Mate. The company uses Jords to control its costs. The labor standards that have been set for one Jogging Mate are as follows: Standard Hours Standard Rate per Hour Standard Cost 18 minutes $17.00 $5.10 Vulcanicy Vanco. EXERCISE 10-4 Direct Erie Company manufac SE 10-4 Direct Labor and Variable Manufacturing Overhead Variances L010-2, LO10-3 mpany manufactures a mobile fitness device called the Jogging Mate. The company uses Jords to control its costs. The labor standards that have been set for one Jogging Mate are as follows: Standard Hours Standard Rate per Hour Standard Cost 18 minutes $17.00 $5.10