I just need proper work shown for this answer. The correct answer is down below.

1. DL Rate Variance: $17,456.25U

2. DL Efficiency Variance: $3,106.25F

McNabb Corporation reports the following standards for direct labor for the year: Standard cost per hour $17.75 Standard quantity per unit 2 hours During the year, 35,000 finished goods were produced. The actual hours incurred to produce the finished units were 69,825 hours at a total cost of $1,256,850. Calculate the direct labor rate variance and the direct labor efficiency variance. What is the total direct labor variance