DIRECT LABOUR VARIANCES; Variable Costs Variance (Label your answers A, B, Cetc) You are the manager of the Production Department in a solar panel manufacturing company. One of your primary goals for the most recent month was to control costs. Your department manufactures 500 solar panels per month, and your direct labour hours spent were 920 hours for the month, paid at $30 per hour. Standards indicate that each solar panel would use two direct labour hours, paid at \$25 per hour. A. Determine the direct labour price and efficiency variances, rating each variance favourable or unfavourable. (Use the letters "Un" or "F" ONLY). B. Briefly comment on the variances: Interpret these variances in your answer, without restating the numbers or dollar amounts. Was there a trade-off? Write one or two BRIEF bullet points. c. If the total direct materials variance (price + efficiency variances combined) is $3,000 Favourable, what is the overall variable cost variance for the month? (Assume that the only two variable costs are direct materials and direct labour)