After evaluating Null Company's manufacturing process, management decides to establish standards of 3 hours of direct labor per unit of product and $16.60 per hour for the labor rate. During October, the company uses 21,000 hours of direct labor at a $352,800 total cost to produce 7,200 units of product. In November, the company uses 23,600 hours of direct labor at a $398,840 total cost to produce 7,600 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 x AR AH x SR SH x SR 23,440 X $ 16.80 117,200 x $ 5.00 100,800 X $ 5.00 $ $ $ 117,200 586,000 504,000 $468,800 Direct materials price variance Direct materials quantity variance Total direct materials variance 468,800 Favorable 82,000 Unfavorable $ 58,560 Unfavorable Actual Cost $ 0 $ 0 November $ 82,000 $ 0 Standard Cost Actual Cost $ 0 $ 0 0 November $ 0 Standard Cost