all of the drop down options are favorable or unfavorable.

Direct Labor Vanes Ada Clothes Company produced 21,000 units during April. The ting Department used 4.000 direct labor hours at an actual rate of $14.60 per hour. The Sewing Department used 6,600 direct labor hours at an actual rate of $14.30 per hour. Assume there were no work in process inventories in the department at the beginning or end of the month. The standard labor rate is $14.50. The standard labor time for the Cutting and Sewing departments is 0.2 hour and 3 hour per unit, respectively .. Determine the direct laborate 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 Cutting Department Sewing Department Direct Labor Rate Variance Direct Labor Time Variance Total Direct Labor Cost Variance b. The two departments have opposite results. The Cutting Department has variance. In contrast, the Sewing Department has an) ) rate variance and an) time variance resulting in rate variance but has an time variance, resulting in a totall