Campa Oil performs oil changes. The standard wage rate for oil change technicians is $20 per hour. By analyzing its past records of time spent on oil changes, Casta Oil has developed a standard of 21 minutes (or 0.35 hours) per oil change. In July, 800 oil changes were performed at Campa Oil. Oil change technicians worked a total of 260 direct labor hours at an average rate of $23 per hour. Requirements 1. Calculate the direct labor rate variance. 2. Calculate the direct labor efficiency variance