(TIMING - question should take you 5 - 7 minutes which practicing, 3 - 5 minutes just before an exam) Goofy's Shirts has developed the following direct labour unit standard costs for their t-shirts for the year: Standard Quantity. x Standard Price = Standard Cost/unit .2 hour $16.00 $3.20 During the year the company actually produced 50,000 and used 10,350 hours at a cost of $15.80/hour. a) Calculate the direct labour rate variance: $ b) Is the direct labour rate variance favourable or unfavourable? c) Calculate the direct labour efficiency variance: $ d) Is the direct labour efficiency variance favourable or unfavourable? e) Calculate the total direct labour variance: $ f) Is the total direct labour variance favourable or unfavourable