Calculating the Direct Labor Rate Variance and the Direct Labor Efficiency Variance quarts of oil are used. In June, Guillermo's Oil and Lube had 980 oil changes. Guillermo's Oil and Lube Company provided the following information for the production of oil changes during the month of June: Actual number of oil changes performed: 980 Actual number of direct labor hours worked: 286 hours Actual rate paid per direct labor hour: $16.00 Standard rate per direct labor hour: $15.00 Required: 1. Calculate the direct labor rate variance ( LRV) and the direct labor efficiency variance (LEV) for June using the formula approach. Direct labor rate variance (LRV) s Direct labor efficiency variance (LEV) & 2. Calculate the direct labor rate variance ( LRV ) and the direct labor efficiency variance (LEV) for June. Direct labor rate variance (LRV) Direct labor efficiency variance (LEV) \& 3. Calculate the total direct labor variance for oil changes for June. be below. If required, round your answers to the nearest cent. Direct labor rate variance (LRV): Guillermo's Oil and Lube Company provided the following information for the production of oil changes during the month of June: Actual number of oil changes performed: 980 Actual number of direct labor hours worked: 286 hours Actual rate paid per direct labor hour: $16.00 Standard rate per direct labor hour: $15.00 Required: 1. Calculate the direct labor rate variance (LRV) and the direct labor efficiency variance (LEV) for June using the formula approach. Direct labor rate variance (LRV) $ Direct labor efficiency variance (LEV) \$ 2. Calculate the direct labor rate variance ( LRV) and the direct labor efficiency variance (LEV) for June. Direct labor rate variance (LRV) \$ Direct labor efficiency variance (LEV) \$ 3. Calculate the total direct labor variance for oil changes for June. $ be below. If required, round your answers to the nearest cent. Direct labor rate variance (LRV): $ Direct labor efficiency variance (LEV): $