S17 Please use the following information for the next two questions. Midden Corporation manufactures t-shirts, which is its only product. The standards for t-shirts are us follows: Standard direct labor cost per hour Standard direct labor hours per t-shirt During the month of January, the company produced 1.250 t-shirts. Related production data for the month follows: Actual direct labor hours Actual direct labor cost incurred $13,000 4. What is the direct labor rate variance for the month? A) $90 favorable B) $90 unfavorable C) $340 favorable D) $340 unfavorable 770 5. What is the direct labor efficiency variance for the month? A) $90 favorable B) $90 unfavorable C) $340 favorable D) $340 unfavorable ntion for the next two questions