Delmar Incorporated uses a standard cost system. Labor standards are $2\mathrm{.}00$ hours per widget at $$13\mathrm{.}90$ per hour. During August, Delmar Incorporated paid its workers $$236,880$ for $16,920$ hours. Delmar Incorporated produced $8,660$ widgets during August.

Required:

a$.$ Calculate the direct labor 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$.,$ zero 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 $($i$.$e$.,$ zero variance$).$

c$.$ Calculate the direct labor spending variance.

Note: Do not round your intermediate calculations. Indicate the effect of variance by selecting "Favorable", "Unfavorable", or "None" for no effect $($i$.$e$.,$ zero variance$).$

$\backslash$table$[[$a$.$ Rate Variance,,$],[$b$.$ Efficiency Variance,,$],[$c$.$ Spending Variance,,$]]$