yuvad Variances (LO11-2, LO11-3] Ene Company manufactures a small mp3 player called the Jogging Mate. The company uses standards to control Standard Standard Rate Standard per hour cos. The worsandards at have been set for one n g Mamplayer are a los During August 9,350 hours of director time were needed to make 10.000 units of the Jogging Man The direct labor cost o d $67.846 for the month Required: 1. According to the standards, what direct labor cost should have been incurred to make 19.600 units of the Jogging Man by how much does this differ from the cost that was incurred and Standard direct laborate to 2 decimal places.) Round Standard labor time Nur ber of units manufactured Standard labor time per un Total standard hours of labore Standard direct laborale per hour Total standard direct labor cost Actual direct labor cost Standard director cost Total vanance verb Oni - un LUI-2, LUI-3 Erle Company manufactures a small mp3 player called the Jogging Mate. The company uses standards to control its costs. The labor standa Standard Standard Rate Standard Hours per Hour Cost 27 minutes $6.40 $2.88 During August, 9,330 hours of direct labor time were needed to make 19,600 units of the Jogging Mate. The direct labor cost totaled 557,846 Required: 1. According to the standards, what direct labor cost should have been incurred to make 19,600 units of the Jogging Mate? By how much does and Standard direct labor rate to 2 decimal places.) 19,600 27.00 529 200 Number of units manufactured Standard labor time per unit Total standard hours of labor time allowed Standard direct labor rate per hour Total standard direct labor cost Actual direct labor cost S 6.40 3.386 880 S 57 846 000