Company Mexicali On the Go Inc. owns and operates food trucks (mobile kitchens) throughout the west coast. The company's employees have varying wag levels depending on their experience and length of time with the company. Employees work 8-hour shifts and are assigned to a truck each day based on labor needs to support the daily menu. One of its trucks, Donna's Mobile Fiesta offers a single menu item that changes daily. On May 6, the truck prepared 70 of its most popular item, the Breakfast Enchilada. The following data are available for that day: Quantity of direct labor used 16 hrs. (2 employees, working 8-hour shifts) Actual rate for direct labor $15.40 per hr. Standard direct labor per meal 0.2 hr. Standard rate for direct labor $16.00 per hr. a. Determine the direct labor rate variance, direct labor time variance, and total direct labor cost variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. Round your answers to two decimal places. Direct Labor Rate Variance 9.60 X Favorable Direct Labor Time Variance 32.00 Unfavorable Total Direct Labor Cost Variance 22.40 Unfavorable b. Discuss what might have caused these variances