Delmar Incorporated uses a standard cost system. Labor standards are 2.00 hours per widget at $14.30 per hour. During August, Delmar Incorporated paid its workers $244,800 for 17,000 hours. Delmar Incorporated produced 8,700 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 (f.e, zero variance)