(TIMING - question should take you 5 - 7 minutes which practicing, 3 - 5 minutes just before an exam) DDuck Company's standard labour costs of producing one unit of product DD is 4 hours at the rate of $12.00 per hour. During August, 40,800 hours of labour are incurred at a cost of $12.10 per hour to produce 10,000 units of product DD. a) Calculate the total direct labour variance: $ b) Is the total direct labour variance favourable or unfavourable? c) Calculate the direct labour price variance: $ d) Is the direct labour price variance favourable or unfavourable? e) Calculate the direct labour quantity variance: $ f) is the direct labour quantity variance favourable or unfavourable