Lexxx Company makes a widget that is known worldwide for its high quality! These widgets sell for $40 each. The standard cost card is shown below: Standard Cost Card - Lexxx Widget DM DL #1 FOH 2.6 pounds $4.00/# $ 10.40 0.50 DLH X $16/DLH 8.00 0.50 DLH X $10/DLH 5.00 (Variable - $2/DLH, Fixed = $8/DLH) Standard Cost $23.40 . This period, 9,000 widgets were produced. Normal capacity this period was 8,000 widgets. The following actual data was gathered: . Sales - the 9,000 widgets produced were sold for a total of $361,800. DM - 24,000 pounds of DM were purchased and used in production at a cost of $86,400. DL-4,600 DLH were used at a total cost of $74,060. . V FOH - Actual Variable FOH was $9,800. FFOH - Actual Fixed FOH was $33,000. Let's examine direct labor (DL) variances. The DL COST variance is Choose The standard quantity of DLH for production is Choose The DL EFFICIENCY variance is Choose) The total DL variance for the period is | Choose