3. Direct Labor (DL) Variances:Beautiful Beaches, Ltd. has set the following standards for direct labor (DL) costs per unit for the good it manufactures:

Standard Hours: 0.75 DL hours per unit

Standard Rate:$19 per DL hour

During the month of November, the firm incurred the following actual DL costs to produce 8,940 units:

Actual total Hours: 7,152 total DL hours

Actual total DL cost:$126,948

a.Calculate the DL cost variance.Indicate whether this variance is favorable (F) or unfavorable (U).

b.Calculate the DL rate variance.Indicate whether this variance is favorable (F) or unfavorable (U).

c.Calculate the DL efficiency variance.Indicate whether this variance is favorable (F) or unfavorable (U).