Select the formula, then enter the amounts and compute the cost variance for direct labor and identify whether the variance is favorable (F) or unfavorable (U). \begin{tabular}{|c|c|c|c|c|c|c|c|c|} \hline( & Actual Cost & - & Standard Cost & ) & & Actual Quantity & = & Direct Labor Cost Variance \\ \hline($ & 10 & $ & 18 & ) & x & 2,100 & =$ & 16,800F \\ \hline \end{tabular} Select the formula, then enter the amounts and compute the efficiency variance for direct labor and identify whether the variance is favorable (F) or unfavorable (U). ( Actual Quantity - Standard Quantity ) Standard Cost = Direct Labor Efficiency Variance ( - ) =