Chapter 21 After evaluating Null Company's manufacturing process, management decides to establish standards of 3 hours of direct labor per unit of product and $15 per hour for the labor rate. During October, the company uses 16,250 hours of direct labor at a $247,000 total cost to produce 5,600 units of product. In November, the company uses 22,000 hours of direct labor at a $335,500 total cost to produce 6,000 units of product 4.34 points AH Actual Hours SH Standard Hours SR Standard Rate (1) Compute the direct labor rate variance, the direct labor efficlency variance, and the total direct labor cost varlance for each of these two months. Classify each variance as favorable or unfavorable. Cost 22 of 28