Direct Labor Variances Ada Clothes Company produced 20,000 units during April. The Cutting Department used 3,800 direct labor hours at an actual rate of $12.20 per hour. The Seving Department used 6,300 direct labor hours at an actual rate of $11.90 per hour. Assume there were no work in process inventories in either department at the beginning or end of the month. The standard labor rate is $12.10. The standard labor time for the Cutting and Sewing departments is 0.2 hour and 0.3 hour per unit, respectively, 1. Determine the direct labor rate, direct labor time, and total direct labor 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, Cutting Department Sewing Department Direct Laborate Variance Direct Labor Time Variance Total Direct Labor Cost Variance b. The two departments have opposite results. The Cutting Department has an) resulting in a total cost variance. In contrast, the Sewing Department hasan) time variant, resulting in a total cost variance rate variance and an time van rate variance but has an