Javon Company set standards of $3$ hours of direct labor per unit at a rate of $$15\mathrm{.}60$ per hour. During October, the company actually uses $18,000$ hours of direct labor at a $$284,400$ total cost to produce $6,200$ units. In November, the company uses $22,000$ hours of direct labor at a $$348,700$ total cost to produce $6,600$ 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?

$\backslash$table$[[$October$],[$Actual Cost,,,,,Standard Cost$],[AHo.,x,$AR $vv,,AH,,x,$SR diamond,$SH,x,$SR$],[18,000vv,x,$$$15\mathrm{.}80,,18,000vv,x,$$$15\mathrm{.}60vv,18,600,x,$$$15\mathrm{.}60vv$

PLEASE FILL IN TABLES SHOWN