Direct Labor Variances Ada Clothes Company produced 14,000 units during April. The Cutting Department used 2,700 direct labor hours at an actual rate of $13.70 per hour. The Sewing Department used 4,500 d rect labor hours at an actual rote of $13.40 per hour. Assume there were no work in process irventories in either department at the beginning or end of the month. The standard labor rate is $13.60. The standard laber time for the Cutting and Sewing departments is 0.2 hour and 0.3 hour per unit, respectively. a. Determine the direct labor rate, direct labor time, and total direct fabor cost variance for the (1) Cutting Department and (2) Sewing Department, Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. b. The two departments have opposite results. The Cukting Department has a(n) ( rate variance and a(n) resulting in a total cost variance. In contrast, the fiewing Department has a(n) time variance, resulting in a total rate variance but has a(n) cost variance