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: 2.2 DL hours per unit Standard Rate: $12 per DL hour During the month of November, the firm incurred the following actual DL costs to produce 23,000 units: Actual total Hours: 48,900 total DL hours Actual total DL cost: $616,915 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). Calculate the DL efficiency variance. Indicate whether this variance is favorable (F) or unfavorable (U). c