8. What is the direct labor rate variance for March? (Indicate the effect of each variance by s unfavorable, and "None" for no effect (i.e., zero variance.). Input the amount as a positive Direct labor rate variance 9. What variable manufacturing overhead cost would be included in the company's flexible budget for March? Variable manufacturing overhead cost 10. What is the variable overhead efficiency variance for March? (Indicate the effect of "U" for unfavorable, and "None" for no effect (i.e., zero variance.). Input the amount a Variable overhead efficiency variance 11. What is the variable overhead rate variance for March? (Indicate the effect of each w unfavorable, and "None" for no effect (i.e., zero variance.). Input the amount as a pos Variable overhead rate variance