6 Using the following direct labor information, calculate the direct labor rate variance and the direct tabor efficiency variance Indicate whether each variance is favorable or unfavorable. Standard rate of direct labor Standard hours of direct alor for setual units produced Actual Sours of direct labor unad Actual rate of direct labor AH Actual Hours SH Standard Hours AR Actual Rate SR Standard Rate 3 52 per hour 15,100 12,525 $55 per hour Note: Indicate the effect of the variance by selecting favorable, unfavorable, or no variance. Actual Cost $. 0 $ S 0 Standard Cost