For the stamping department of a manufacturing firm, the standard cost for direct labor is $15 per hour, and the production standard calls for 1,500 stampings per hour. During February, 159 hours were required for actual production of 214,500 stampings. Actual dire abor cost for the stamping department for June was $2,544. Required: a. Complete the performance report for February. b. Calculate the direct labor efficiency and rate variances for February. c. Could reporting the efficiency and rate variances to the appropriate managers improve control over the stamping department's direct labor? Complete this question by entering your answers in the tabs below. Calculate the direct labor efficiency and rate variances for February. Note: Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance)