Coral music manufactures harmonicas. coral uses standard costs to judge performance. recently, a clerk mistakenly threw away some of the records, and only partial data for july exist. coral knows that the total direct labor variance for the month was $390 f and that the standard labor rate was $9 per hour. a recent pay cut caused a favorable labor rate variance of $0.50 per hour. the standard direct labor hours for actual july outputs were 5,200. compute and evaluate direct labor vacancies.