Chech The following information describes a company's direct labor usage in a recent period. 61,000 $ 14 Actual direct labor hours used (AH) Actual direct labor rate per hour (AR) Standard direct labor rate per hour (SR) Standard direct labor hours for units produced (51) AH-Actual Hours SHStandard Hours AR-Actual Rate SR - Standard Rate Compute the direct labor rate and efficiency variances for the period and classity each as favorable, unfavorable or no vantance Actual Cost Standard Cost