Compute the direct-labor rate variance for each labor class for the month of April. (Indicate th selecting \"Favorable\" or \"Unfavorable\". Select \"None\" and enter \"0\" for no effect (i.e., zero var Compute the direct-labor efficiency variance for each labor class for the month of April. (In by selecting \"Favorable\" or \"Unfavorable\". Select \"None\" and enter \" 0 \" for no effect (i.e., ze The director of cost management for Portland Instrument Corporation compares each month's actual results with a monthly plan. The standard direct-labor rates for the year just ended and the standard hours allowed, given the actual output in April, are shown in the following schedule. A new union contract negotiated in March resulted in actual wage rates that differed from the standard rates. The actual direct-labor hours worked and the actual direct-labor rates per hour experienced for the month of April were as follows: Required: 1-a. Compute the direct-labor rate variance for each labor class for the month of April. 1-b. Compute the direct-labor efficiency variance for each labor class for the month of April. 2. Which of the following could be considered an advantage of using a standard-costing system in which the standard direct-labor rates are not changed during the year to reflect such events as a new labor contract? Which of the following could be considered an advantage of using a standard-costing system in which the standard directlabor rates are not changed during the year to reflect such events as a new labor contract? (Select \"Yes\" if the listed item can be considered an advantage of using a standard-costing system, and \"No\" If it is not.)