Martin, Inc. manufactures lead crystal glasses. The standard direct labor time is 05 hour per glass, at a cost of $18 per hour. The actual results for one month's production of 6.500 glasses were 02 hours per glass at a cost of $11 per hour Calculate the direct labor ces variance and the direct labor efficiency variance Select the formula, then enter the amounts and compute the cost variance for direct labor and identify whether the variance is favorable (F) or unfavorable (U) ) X - Direct Labor Cost Variance Select the formula, then enter the amounts and compute the efficiency variance for direct labor and identify whether the variance is favorable (F) or unfavorable (U) - Direct Laboriciency Variance