During the second quarter, Wilson Woolen Mills decides to leave all budget values the s below. Its direct labor costs decrease to $70,000 but all other costs are identical to the f Wilson in the second quarter? Variable costs Direct materials ($9) Direct labor ($23) Overhead ($31) Total variable costs Fixed costs Depreciation Supervision Total fixed costs Total costs Budget $110,000 $70,000 $118,000 $298,000 $9,000 $6,000 $15,000 $313,000 Actual $109,250 $72,400 $118,500 $300,150 $9,000 $6,500 $15,500 $315,650 O It will eliminate the variance for direct labor costs and decrease the unfavorab It will decrease the unfavorable variance for direct labor costs and eliminate t OIt will eliminate the variance for direct labor costs and increase the unfavorab O It will increase the unfavorable variance for direct labor costs and eliminate t