Ada Clothes Company produced $15,000$ units during April. The Cutting Department used $2,900$ direct labor hours at an actual

rate of $$12\mathrm{.}20$ per hour. The Sewing Department used $4,800$ direct labor hours at an actual rate of $$11\mathrm{.}90$ per hour. Assume

there were no work in process inventories in either department at the beginning or end of the month. The standard labor rate

is $$12\mathrm{.}10.$ The standard labor time for the Cutting and Sewing departments is $0\mathrm{.}2$ hour and $0\mathrm{.}3$ hour per unit, respectively.

a$.$ Determine the direct labor rate, direct labor time, and total direct labor cost variance for the $(1)$ Cutting Department and

$(2)$ Sewing Department. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a

positive number.