Gala Enterprises reports the following info for the month. Compute the: a) direct labor cost variance; b) the direct labor rate variance; and, c) the direct labor efficiency variance. Be sure to identify each variance as either favorable or unfavorable rmation regarding the production of one of its products Direct labor standard (1.5 hrs.@ $16/hr.) Actual direct labor hours Actual finished units produced Actual cost of direct labor $24 per finished unit 51,800 hrs 35,000 units $867,650