Bay 01 performs oll changes The standard wage rate for ol changs technicians is $20 per hour. Ey anatying its past records of time spent on cla changes. the company has developed a standard of 24 minutes (or 0 to hours) per ol change In fuly 1 oso-of changes were performed at Bay 07. Oil change technicians worked a totat of 305 -direct labor hours at an average rateo of $23 per hour: Read the fecouitements Requirement 2. Calculate the erectlabor efciency ratiance Requirements 1. Calculate the direct labor rate variance 2. Calculate the diect labor eficiency variance