Miller has the following information pertaining to its usage of direct labor in a recent period: Total direct labor hours used (AQ) Total units manufactured Actual wage rate per hour (AP) Standard cost data: Wage rate per hour (SP) Standard hours per unit of output 22,000 7,200 $ 15.00 $ 14.00 3.00 Required: Given the above, determine the company's: 1. Direct labor efficiency variance for the period, rounded to nearest dollar. 2. Direct labor rate variance for the period, rounded to nearest dollar. 3. Summary journal entry to record accrued labor costs and associated standard cost variances for the period