Please answer the blank parts Solution 1)Labor variance = Standard rate (actual hours -standard hours) = 23 (81900 - [700*40*3]) = 23( 81900 -84000) =23*-2100 =$ 48,300(UF) 2)Labor variance = 23 ( 88900 - 84000) = 23* 4900 = $ 112,700 (F) 3)labor Rate variance = 88900 [ 30 -23 ] = 88900 * 7 = 622,300(UF) 4)Labor time variance = 23 ( 88900 -[700*40*4]) = 23 (88900-112,000) = 23*23100 = 531,300 (UF) .