Goldman, Inc. manufactures lead crystal glasses. The standard direct labor time is 0.4 hour per glass, at a cost of $18 per hour. The actual results for one month's production of 6,200 glasses were 0.2 hours per glass, at a cost of $11 per hour. Calculate the direct labor cost variance and the direct labor efficiency variance. Select the formula, then enter the amounts and compute the cost variance for direct labor and identify whether the variance is favorable (F) or unfavorable (U) Adtuai CostStandard CoutActual Quanity Standard Cost x Actual QuantityDirect Labor Cost Variance 18 6200 43400 U Select the formula, then enter the amounts and compute the efficiency variance for direct labor and identify whether the variance is favorable (F) or unfavorable (U). (LAc ntityO.DS Standard Quantity ) xStandard Cost-Direct Labor Efficiency Variance antity )x?S Cost-Direct Labor Efficiency Variance 6200