Javon Company set standards of $2$ hours of direct labor per unit at a rate of $$16\mathrm{.}90$ per hour. During October, the company actually

uses $14,600$ hours of direct labor at a $$249,660$ total cost to produce $7,500$ units. In November, the company uses $18,600$ hours of

direct labor at a $$318,990$ total cost to produce $7,900$ units of product.

AH $=$ Actual Hours

SH $=$ Standard Hours

AR $=$ Actual Rate

SR $=$ Standard Rate

$(1)$ 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?