Greeson Ciothes Company produced 12,000 units during June of the current year. The Cutting Department used 2,300 direct iabor hours at an actual rate of $12.2 per hour. The Sewing Department used 3,800 direct labor hours at an actual rate of $11.9 per hour. Assume there were no work in process inventories in elther department at the beginning or end of the month. The standard labor rate is 512.1 . The standard labor time for the Cutting and Sewing departments is 0.2 hour and 0.3 hour per unit, respectively. a. Determine the direct labor rate, direct labor time, and totat direct labor cost variance for the (1) Cutting Department and (2) Sewing Department. Enter a favorable variance as a negative number using a minus sign and an unfovorable variance as a positive number. b. The two departments have opposite results. The Cutting Department has a(n) a total cost variance. In contrast, the Sewing variance, resulting in a total cost vanance