After evaluating Null Company's manufachuring 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. (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. October Actual Cost Standard Cost 4+ November Actual Cost Standard Cost