Canine Cottage Industries makes several specially designed doghouses. The Standard Cost Card for The Gables model is shown. A customer ordered three of this model for their Labrador retrievers. The Job Cost Sheet is shown. 
-From the information given for Canine Cottage Industries, compute the labor total, time and rate variances.
Definitions:
Accounts Receivable
Denotes the funds that customers owe a business for received goods or services that remain unpaid.
Notes Receivable
Claims held by a creditor that are supported by promissory notes, representing a right to receive payments from debtors.
Correcting Entry
An entry made in the accounting records to amend a previously made mistake or incorrect transaction.
Total Assets
The sum of all assets owned by a company, including cash, investments, equipment, and real estate, reflected on the balance sheet.
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