ises 531.25 as the standard heurly rate. a Combule the drect labor rate variance for the morei of May and determine whether it is favoratio or unflavorable. b) Compute the direct wbor time variance for the month of May and detemine whether is is favorable or volaverable. Drect Labor Trme Variance is Ei Camoute the tolal direct labor variance for the month of May and determine whether a is faverable or unfavorable. Assume that the new standard rate per hour is $30.25. e) Compute the new drect labor tme variance and detemine whether is is tavorable or unfavorable: New Decet Labor Tme Varianse = 5 (Select oce)