M$23-20.$ Direct Labor Variances Advanced Micro Devices develops high$-$performing computing products. Assume one of its micro$-$ processors has a standard

labor time of $0\mathrm{.}25$ hours and a standard labor rate of $$20$ per hour. During February, the following activities pertaining to direct labor for the microprocessor were recorded.$$

$$ Direct labor hours used $..................................................64,000$ Direct labor cost $........................................................$ $$1,248,000$ Units of the microprocessor manufactured $.................................250,000$ Required$$ a$.$ Determine the labor rate variance.$$ b$.$ Determine the labor efficiency variance. $$c$.$ Determine the total flexible budget labor cost variance.