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The following information describes a company's direct labor usage in a recent period Actual direct labor hours used ) Actual direct labor rate per nour CAR) Standard direct labor rate per hour (SR) Standard direct labor hours for units produced (SH) 68,000 5 15 $ 13 19.00 AH = Actual Hous SH= Standard Hours AR = Actual Rate SR Standard Rate Compute the direct loborrate and efficiency variances for the period and classify each as favorable, unfavorable or no variance Achial Cost Standard Cos