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Direct Materials Standard Direct Labor Czn-._lte tl- dirEt fjciee,' AH = Actual Hourg SH = Standard Hourg AR = Actual Rete SR = Standard Rete Actual Per Standard 101 Actual per I. 8 2 Compute the dlrect labor rstevarlar,ze and dlrect labor efficiency-variance. Indlcate whether cost valance lg favorable. or no valance. 2. Compute to'S overhead varlar,ze. Inscate whether tills cost variance or unfavorable. Cmplete this bv and 2 Cmplete this bv and 2 Czn-._lte tl- total 'ztuyl in tabs in tabs this In dizt& this ast Overhead Standard Costs $20 SIS SIO so Overhead Actual Costs $169,000 Vi.ble Fixed Overhd Imia ble rhad Actual Units Manufactured 5100