Gandy Company has the following direct labour (DL) costs last period: SQ of DL hours 3,600 AQ of DL hours 3,480 DL efficiency variance $5,760 Total payroll $187.920 What was direct labour rate variance? $36,720 favourable $15.120 unfavourable $42,480 favourable $20,880 unfavourable $79.920 favourable What was actual direct labour rate