HE 21 6 Saved Help Save& Exit Submit 3 Check my work After evaluating Null Company's manufacturing process, management decides to establish standards of 3 hours of direct labor per unit of product and $16.00 per hour for the labor rate. During October, the company uses 19,200 hours of direct labor at a $311,040 total cost to produce 6,600 units of product. In November, the company uses 23,000 hours of direct labor at a $374,900 total cost to produce 7000 units of product points AH- Actual Hours SH Standard Hours AR Actual Rate SR Standard Rate Hint Print Roferences () Compute the direct labor rate variance, the direct labor efficiency varlance, and the total direct labor cost variance for each of these two months. Classify each variance as favorable or unfavorable.