Ada Clothes Company produced 15,000 units during April. The Cutting Department used 2,900 direct labor hours at an actual rate of $13.10 per hour. The Sewing Department used 4,800 direct labor hours at an actual rate of $12.80 per hour. Assume there were no work in proces5 inventories in either department at the beginning or end of the month. The standard labor rate is $13,00. The standard labor time for the Cutting and sewing departments is 0.2 hour and 0.3 hour per unit, respectively. a. Determine the direct labor rate, direct labor time, and total dinct 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. b. The two departments have opposite results. The cutting Department has a(n) irate variance and a(n) time variance, resulting in a tota cost variance. in contrast, the Sewino Department has a(n) nte varince but has a(n) time variance, resulting in a totat cost variance