After evaluating Null Company's manufacturing process, management decides to establish standards of 2 hours of direct labor per unit of product and $16.90 per hour for the labor rate. During October, the company uses 14,600 hours of direct labor at a $249,660 total cost to produce 7,500 units of product. In November the company uses 23,900 hours of direct labor at a $411,080 total cost to produce 7,900 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 AH AH 14,600 AR AR SH SR 14,600 S 17.10 $ 16.90 $ 16.90 249,660 246,740 $ 2,920 $ 2,920 irect labor rate variance irect labor efficiency variance otal direct labor variance November Actual Cost Standard Cost AH AR AH SR SH SR 23,900 S 17.20 23,900 $ 16.90 x$ 16.90 411,080 403,910 $ 7,170 $ 7,170 irect labor rate variance irect labor efficiency variance otal direct labor variance