Delmar Incorporated uses a standard cost system. Labor standards are 2.00 hours per widget at $15. O0 per hour. During August. Delmar Incorporated pald its workers $258,814 for 17,140 hours. Delmar incorpotated producied 8,770 widgets during August. Required: a. Calculate the direct iabor rate variance: Note: Do not round your intermediate calculations, Indicate the effect of variance by selecting "Favorable", "Unfavorable", or "None" for no effect (i.e. tero variance). b. Calculate the direct labor efficiency variance. Note: Do not round your Intermediate calculations. Indicate the effect of variance by selecting "Favorable", "Unfavorable", or "None" for no effect (L.e., rero vintinnce). c. Calculate the direct iobor spending variance. Note: Do not round your intermediate calculations. Indicate the effect of variance by selecting "Favorable", "Unfavorable", or "None" for no effect (Le., zero variance)