Direct Labor Variances Ada Clothes Company produced 23.000 units during April. The Cutting Department used 4,400 direct labor hours at an actual rate of $14.40 per hour. The Sewing Department used 7,300 direct labor hours at an actual rate of $14.10 per hour. Assume there were no work in procis inventories in either department at the beginning or end of the month. The standard labor rate is $14.30. 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 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 Labor Rate Variance x Lavorable Unfavorable Direct Labor Time Variance X Enverable Unfavorable Total Direct Labor Cant X Lavorable Unfavorable b. The two departments have opposite results. The Cutting Department has an unfavorable Department has a(n) fevereble rate variance but has a(n) unfavorable e variance, resulting in a total unfavorable rate variance and ate) favorable time variance, resulting in a total facable cust variance. In contrast, the Sewing cost variance