Delmar Inc uses a standard cost system Labor standards are 21 hours per widget at $9.20 per hour. During August, Delmar Inc. paid its workers $155,670 for 16.700 hours. Delmar Inc. produced 8,600 widgets during August a. Calculate the direct labor rate variance. (Do not round your intermediate calculations. Indicate the effect of variance by selecting "Favorable", "Unfavorable", or "None" for no effect (i.e., zero variance).) Rate Variance b. Calculate the direct labor efficiency variance. (Indicate the effect of variance by selecting "Favorable". "Unfavorable", or "None" for no effect (.e., zero variance).) Efficiency Variance