Michaelsen Inc. establishes standard rates to plan and control its production. They have determined their direct labour rate is $12.50 per hour and each unit produced requires a standard of 6.75 direct labour hours. In 2019, Michalesen actually incurred 53,865 direct labour hours to produce 8,100 units. They incurred a total of $686,778.75 in direct labour hours. Required: Calculate labour rate variance, labour efficiency variance and total labour variance