Ada Clother Company sroduced 15,000 units during Aprit. The Cutting Department used 2,900 direct laber hours at an actial rate of $14.50 per hour The 5 ewing Department used 4,800 Girect laber haurs at an actual rate of 314.20 per hour, Assume there nere no work in kecceic invertories in either separtinent at the beginning of end of the month. The standard labot rate is s14.40. The standars laber time foe the Cutuing and sewing departinents is 0.2 hour and 0.3 hour per miti, respectively. a. Determine the direct labor rate, Srect labor time, and total direct labor cost yariance foc the (1) Cuttios Department and (2) Sening Departinint. Emer a faverable variance at a negative number wing a minus sign and an untavoratle variance as a beshtive nurbber