Javon Company set standards of $3$ hours of direct labor per unit at a rate of $$15\mathrm{.}40$ per hour. During October, the company actually uses $17,500$ hours of direct labor at a $$273,000$ total cost to produce $6,000$ units. In November, the company uses $21,500$ hours of direct labor at a $$336,475$ total cost to produce $6,400$ 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?

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Javon investigates variances of more than $5\%$ of actual direct labor cost. Which direct labor variances will the company investigate further?

Which direct labor variances will the company investigate further?