Complete this question by entering your answers in the tabs below. Req 1A Req IB Req 2 Compute the directlabor rate variance for each labor class for the month of April. (Indicate the effect of each variance by selecting "Favorable" or "Unfavorable". Select "None" and enter "0" for no effect {i.e., zero variance}.) Req1B ) Complete this question by entering your answers in the tabs below. Compute the directlabor efficiency variance for each labor class for the month of April. (Indicate the effect of each variance by selecting "Favorable" or "Unfavorable". Select "None" and enter "0" for no effect (i.e., zero variance).] The director of cost management for Portland Instrument Corporation compares each month's actual results with a monthly plan. The standard directlabor rates forthe yearjust ended and the standard hours allowed, given the actual output in April, are shown in the following schedule. Standard Direct Standard DirectLabor Hours Labor Rate per Hour AllowedJ Given April Output Labor class III $24.49 1,499 Labor class II 21.49 1,499 Labor class I 15.49 1,499 A new union contract negotiated in March resulted in actual wage rates that differed from the standard rates. The actual directlabor hours worked and the actual directlabor rates per hour experienced for the month of April were as follows: Actual Direct- Labor Rate per Actual Direct Labor Hours Hour Labor class III $26.29 1,599 Labor class II 22.99 1,799 Labor class I 16.69 1,159 Required: 1-a. Compute the directlabor rate variance for each labor class for the month of April. 1-b. Compute the direct-labor efciency variance for each labor class for the month of April. 2. Which of the following could be considered an advantage of using a standardcosting system in which the standard directlabor rates are not changed during the yearto reect such events as a new labor contract