Direct Labor Variances Ada Clothes Company produced 40,000 units during April. The Cutting Department used 12,800 direct labor hours at an actual rate of $16.50 per hour. The Sewing Department used 19,600 direct labor hours at an actual rate of $19.25 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 $18.00. The standard labor time for the Cutting and Sewing departments is 0.3 hour and 0.5 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. b. The two departments have opposite results. The Cutting Department has a(n) rate variance and a(n) time variance, resulting in a total cost variance. In contrast, the Sewing Department has a(n) rate variance but has a(n) time variance, resulting in a total cost variance. during April. The Cutting Department used 12,800 direct labor hours at an actual ent used 19,600 direct labor hours at an actual rate of $19.25 per hour. Assume ither department at the beginning or end of the month. The standard labor rate is 9 and Sewing departments is 0.3 hour and 0.5 hour per unit, respectively. r time, and total direct labor cost variance for the (1) Cutting Department and (2) e as a negative number using a minus sign and an unfavorable variance as a