Delmar incorporated uses a standard cost system. Labor standards are $2\mathrm{.}00$ hours per widget at $$13\mathrm{.}40$ per hour. During August, Delmar Incorporated paid its workers $$227,070$ for $16,820$ hours. Delmar Incorporated produced $8,610$ widgets during August.

Required:

Q$.$ Calculate the direct labor rate variance.

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

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