After evaluating Null Companys manufacturing process, management decides to establish standards of 2 hours of direct labor per unit of product and $16.90 per hour for the labor rate. During October, the company uses 14,600 hours of direct labor at a $249,660 total cost to produce 7,500 units of product. In November, the company uses 23,900 hours of direct labor at a $411,080 total cost to produce 7,900 units of product. (1) Compute the rate variance, the efficiency variance, and the total direct labor cost variance for each of these two months. (Round your "AR" and "SR"