Please put the answer into a table like shown below and answer the questions below the chart. Thank you!

Information provided: Champlain Manufacturing has two direct cost categories: direct materials and direct labor costs. The company's variable manufacturing overhead is allocated to products based on standard direct labor hours. The following information indicates the standards of Champlain's manufacturing costs: Direct cost cat ories Direct materials Direct Labor Manufacturing Overhead 7.4 0.25 Standard Quantity pounds per output unit Cost per Input Unit 11.15 per pound 21.50 er hour hours er out 9.25 10.75 22.25 ut unit Cost per Input Unit Variable manufacturin Overhead May data Direct materials purchased and used Direct Labor Actual variable manufacturing overhead Actual Production er Direct Labor Hour per pound per hour S 91,000 pounds 4,300 labor hours 32,500 12 500 output units Partc) and Part d) Calculate the following variances: Direct Labor Rate Variance and Direct Labor Efficiency Variance Direct Labor Variance: Units Produced Direct Labor DLH/Unit DL ice/unit Total Cost Total Direct Labor Variance Actual Results/ Units Total Actual Results AQ x AP Labor Rate Variance DLRV F AQxSP F Direct Labor or Efficiency U Variance SP u Total Standard Allowed SQxSP Standard Allowed/ unit AQx SP DLV DLEV Provide a possible reason for the favorable or unfavorable Direct Labor Rate Variance. Provide a possible reason for the favorable or unfavorable Direct Labor Efficiency Variance. Provide a possible reason for the favorable or unfavorable Total Direct Labor Variance.