16. After evaluating Null Companys manufacturing process, management decides to establish standards of 2 hours of direct labor per unit of product and $15.10 per hour for the labor rate. During October, the company uses 11,000 hours of direct labor at a $168,300 total cost to produce 5,700 units of product. In November, the company uses 22,100 hours of direct labor at a $340,340 total cost to produce 6,100 units of product. AH = Actual Hours SH = Standard Hours AR = Actual Rate SR = Standard Rate (1) Compute the direct labor rate variance, the direct labor efficiency variance, and the total direct labor cost variance for each of these two months. Classify each variance as favorable or unfavorable.

October
Actual Cost								Standard Cost
November
Actual Cost								Standard Cost