Direct Labor Variances Assume that Nortel manufactures specialty electronic circuitry through a unique photoelectronic process. One of the primary products, Model ZX40, has a standard labor time of 0.5 hour and a standard labor rate of $15.50 per hour. During February, the following activities pertaining to direct labor for ZX40 were recorded: Direct labor hours used 2,230 Direct labor cost $40,000 Units of ZX40 manufactured 4,700 (a) Determine the labor rate variance. $ 0 (b) Determine the labor efficiency variance. $ 0 (c) Determine the total flexible budget labor cost variance. $ 0 Please answer all parts of the question. Variable Overhead Variances Assume that the best cost driver that Sony has for variable factory overhead in the assembly department is machine hours. During April, the company budgeted 480,000 machine hours and $4,000,000 for its Texas plant's assembly department. The actual variable overhead incurred was $4,180,000, which was related to 500,000 machine hours. Do not round until your final answers. Round your answers to the nearest dollar. (a) Determine the variable overhead spending variance. $ 0 (b) Determine the variable overhead efficiency variance. $ 0 Please answer all parts of the