c. (25 pts.) Shoreline Co.'s standard costs for direct labor for the production of winter hats follows: Quantity Rate 1.8 hrs. $18.1/hr. The following are actual direct labor costs incurred for the production 8,300 hats in November 2018: Quantity Rate Total Cost 16,220 hrs. $18.6/hr. $301,692 Required: Calculate the following direct labor variances for November, indicate whether the variances are favorable or unfavorable. 1. Direct Labor Rate Variance. 2. Direct Labor Efficiency Variance.