Cyrill performs of changes the standard wage rate for all change technicians in S1 por hour. By analyzing its past records of time spent on oil changes, the company has developed standard of 15 minutes (or 30 hours) par of change in July 900 l changes were performed at Cyr ol on change technicians worked a total of 250 direct labor hours at an average rate of $21 per hour Read the regime Requitment 1. Contato direct loborrate variance Derette ford for the uto variance the compute the rate variance for the direct labor. Enter the rest as a positive number Labeltsevarlunce as favorable (F) or unfavorable (0) Enter the contengamount in the formele the nearest at the round the final ince amount to the nearest Whole dollar Abbreviations used Direct labor DL rate variance Requitement 2 cols the direct laboreiciency and Determine the form for the conce.compute the wiciency valence for the direct labot (Enter the room whence as favorable vorable to enter the money on the other cent then found the finance amount to the nearest who wound Ou Dewbor - Dilencio Requirements 1. Calculate the direct labor rate variance. 2. Calculate the direct labor efficiency variance. Print Done