Delmar Inc. uses a standard cost system. Labor standards are 21 hours per widget at $8,50 per hour During August, Delimar Inc. paid its workers $142,290 for 16.500 hours. Delmar Inc. produced 8,500 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 effectie, 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 (i.e., zero variance).) Efficiency Variance