Demi has asked for your assistance in calculating the Direct Labor variances for The Assaad Berry Burst. Using the information provided, calculate the Direct Labor Variances, and identify if they are favorable or unfavorable. Budgeted Sales Volume Standard Direct Labor Hours Standard Direct Labor Rate DL VARIANCE Rate Efficiency Flexible Budget Direct Labor Standards Sales Volume Static Budget 2,200 Cakes 0.50 hours per cake $20.00 per hour AMOUNT Direct Labor Actuals Actual Sales Volume Direct Labor Hours Used Actual Direct Labor Rate Paid 2,000 Cakes 930 hours $21.00 per hour FAVORABLE OR UNFAVORABLE (CIRCLE ONE) Favorable Unfavorable Favorable Unfavorable. Favorable Unfavorable Favorable Unfavorable Favorable Unfavorable