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Exercise 23-16 (Algo) Computing and analyzing direct labor variances LO P3 Javon Company set standards of 3 hours of direct labor per unit at a rate of $16.00 per hour, During October, the company actually uses 19,200 hours of direct labor at a $311,040 total cost to produce 6,600 units. In November, the company uses 23,200 hours of direct labor at a $377,000 total cost to produce 7,000 units of product. AH=ActualHoursSH=StandardHoursAR=ActualRateSR=StandardRate (1) Compute the direct labor rate variance, the direct labor efficiency variance, and the total direct labor variance for each of these two months (2) Javon investigates variances of more than 5% of actual direct labor cost. Which direct labor variances will the company investigate further? Compute the direct labor rate variance, the direct labor efficiency variafce, and the total direct labor variance for each of these two months. Notes. Indicate the clfect of each variance by selecting favorable, unfavorable, or no variance