Arctic Enterprises, Inc. freezes water into ice. The standard and actual costs for direct labor for the manufacture of 2,000 tons of ice are: Standard costs Actual costs 405 hours at $19.80 400 hours at $20.00 Direct labor Which is true of the direct labor time and direct labor rate variances? O Both are unfavorable. O The direct labor time variance is favorable; the direct labor rate variance is unfavorable. O The direct labor time variance is unfavorable; the direct labor rate variance is favorable. O Both are favorable