Direct Labor Variances Ada Clothes Company produced 13,000 units during April. The Cutting Department used 2,500 direct labor hours at an actual rate of 512 10 per hour. The Sewing Department used 4,200 direct labor hours at an actual rate of $11.00 per hour. Assume there were no work in process inventories in the department at the beginning or end of the month. The standard labor rates $12.00. The standard labor time for the Cutting and Sewing departments is 0.2 hour and 0.3 hour per unit, respectively a. Determine the direct inbor rute, direct labor time, and total direct labor cost variance for the (1) Cutting Department and (2) Sewing Department Enter a favorable variances negative number using a minus sign and an unfavorable variance as a positive number Cutting Department Sewing Department Direct Labor Rate Variance Direct Labor Time Variance Total Direct Labor Cost Variance b. The two departments have opposite results. The Cutting Department has an) cost variance. In contrast, the Sewing Department has an) total cost variance rate variance and an) rate variance but has a(n) time variance, resulting in a total time variance, resulting in a