Ferry Chemical uses a standard cost system to account for the costs of its production of Chemical X Standards are 3.0 gallons of materials at 5121 per gallon and 26 hours of labor at a standard wage rate of $28. During September Ferry Chemical produced 3.250 gallons of Chemicalx Ferry Chemical purchased and used totaled 3.730 galons at a total cost of $455.180. Payroll totaled $318.730 for 26,230 hours worked a. Calculate the direct materias prce arance. (Do not round your Intermediate calculations. Indicate the effect of varlance by selecting Favorable". "Unfavorable" or "None" for no effect le.. zero varlance).) 3.850 untsvorite c. Calculate the direct labor rate variance. (Do not round your Intermediate calculations. Indicate the effect of variance by selecting "Favorable", "Unfavorable", or "None" for no effect (.e., zero variance).) Rate Variance d. Calculate the direct laboreiciency variance (Indicate the effect of varlance by selecting "Favorable: "Unfavorable" or "None" for no effect (.e.. zero Vorance).) Eficiency Variance