... underlying the balanced scorecard are indicated by the arrows in the diagram Reading from the bottom of the balanced scorecard, the hypotheses are: ° If the number of employees trained to support the ... 0.25 Total direct labor-hours allowed 1,000 Standard direct labor cost per hour × $9.75 Total standard direct labor cost $9,750 Actual cost incurred Total standard direct labor cost ... labor cost Standard direct labor cost Total variance—unfavorable $73,600 72,000 $ 1,600 Standard Hours Allowed for Output, at the Actual Hours of Input, Standard Rate at the Standard...