Delmar Incorporated uses a standard cost system. Labor standards are 2.00 hours per widget at $14.4 per hour. During August, Delmar Incorporated paid its workers $246,790 for 17,020 hours. Delmar Incorporated produced 8710 widgets during August.

a) Calculate the direct labor rate variance.

b) Calculate the durect labor effiency variance.

c) Calculate the direct labor spending variance.

Delmar incorporated uses a standard cost system. Labor standards are 2.00 hour per widget at 514.40 per hour. During August. Delmar incorporoted paid its workers 5246,720 for 17.220 houra. Delmer Incorporated produced 8.710 widgets during August Required: a. Calculote the direct lobor rate variance. Note: Do not round your intermediate calculations. Indicate the effect of variance by selecting "Favornble", "Unfavorable", or None" for no effect (i.e., rero 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 (fie. zero voriance). c. Celculate 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 (H,e., zero variance)