22. LIFT Inc. manufactures garage doors for homes. The standard quantity of direct labor to manufacture a door is 4.5 hours. The standard hourly wage in this department is $12.50 per hour. During August, 6,100 doors were produced. The payroll records indicate that 31,110 hours were worked at a total cost for payroll of $411,274.20. Calculate the following and also indicate whether the variance is favorable or unfavorable (9 Points) a. Direct Labor rate variance = b. Direct Labor efficiency variance- c. Net Direct labor variance