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Compute the direct labor rate variance, the direct labor efficiency variance, and the total direct labor variance for each of these two mo effect of each variance by selecting favorable, unfavorable, or no variance.) \begin{tabular}{|l|l|l|} \hline & & \\ \hline & & \\ \hline \end{tabular} November \begin{tabular}{|c|c|c|c|c|c|c|} \hline \\ \hline & & & & \\ \hline \end{tabular} Javon Company set standards of 3 hours of direct labor per unit at a rate of $15.40 per hour. During October, the company actually uses 17,500 hours of direct labor at a $273,000 total cost to produce 6,000 units. In November, the company uses 21,500 hours of direct labor at a $336,475 total cost to produce 6,400 units of product. AH=ActualHoursSH=StandardHoursAR=ActualRateSR=StandardRate (1) Compute the direct labor rate variance, the direct labor efficiency variance, and the total direct labor variance for each of these two months. (2) Javon investigates variances of more than 5% of actual direct labor cost. Which direct labor variances will the company investigate further? Javon investigates variances of more than 5% of actual direct labor cost. Which direct labor variances will the compan investigate further