Happy Donut's standard cost card for direct labor and variable manufacturing overhead follows. Direct Costs Direct Labor Standard Standard Price 0.1 hours 0.1 hours Manufacturing Overhed1 oun s5 per hour Actual results were as follows. The number of units sold and produced was 10,000 units. The direct labor cost was $12,000 for 960 hours ($12.5 per hour). . The variable overhead cost was $4,992 for 960 hours ($5.20 per hour). Calculate the following variances and label them as favorable (F) or unfavorable (U) Direct Labor A3 AH x AR AH x SR SH x SR Efficiency Variance Rate Variance Spending Variance Variable Manufacturing Overhead AH x SR SH x SR AH x AR Efficiency Variance Rate Variance Spending Variance