Answer is complete but not entirely correct. Case Direct Labor Rate Variance Direct Labor Efficiency Variance Direct Labor Spending Variance A $ 2,500 F $ 450 X F $ $ B $ $ U 2,200 3,100 $ $ 5,500 X U 800 F 1,150 U $ LA 1,400 U 1.350 F 1.650 F 2,000 U 3,050 X U 1,300 U F D $ $ $ $ E $ $ $ 1.750 1,800 3,800 U 2,600 U 1,800 X U F F $ $ U $