2.00 points Exercise 15-12 Direct labor variances solving for unknowns LO 4. 5 Four Seasons Industries has estabished direct labor performance standards for its maintenance and repair shop However, some of the labor records were destroyed during a recent fire. The actual hours worked during August were 2,750, and the total direct labor budget variance was $1,430 unfavorable The standard labor rate was $17 60 per hour, but recent resignations allowed th firm to hire lower-paid replacement workers for some jobs, and this produced a favorable rate vanance of $3,850 for August Required: a. Cakutate the actual drect labor rate paid per hour during August (Do not round intermediate calculations. Round your answer to 1 decimal place.) b. Caiculate the dollar amount of the direct labor efficiency variance for August (Indicate the effect of each variance by selecting"F for favorable, "U" for unfavorable, and "None" for no ettect (ie,zero variance))