Michelle, Inc. evaluates manufacturing overhead in its factory by using variance analysis. The following information applies to the month of May: Actual Number of frames manufactured 19,000 Variable overhead costs P 4,100 Fixed overhead costs P 22,000 Direct labor hours 2,100 Labor payroll P 10,500 17. What is the direct labor usage variance? 18. What is the direct labor rate variance? Budget 20,000 P 2 per direct labor hour P 20,000 0.1 hours per frame P 4.50 per direct labor hour