Oirect Labor Variances Greeson Ciothes Company prodoced 18,000 units during June of the current year. The Cutting Deportment used 3,400 direct labor hours at an actuat rate af 51 ?. 5 per hour. The Sewing Department used 5,600 direct labor hours at an actual rate of $13.2 per hour. Assume there were no work in process imventeries in e ther depurtment at the beginning or end of the month. The standard labor rate is $13.4, The standard labor time for the Cutting and Seming depirtments is 0.2 hour and 0.3 hour per unit; respectively. a. Determine the direct Labor cate, direct labor time, and total direct labor cost variance for the (1) Cuting Department and (2) Sewing Department. Enter a favarable variance as a negative number using a minus sign and an unfavorable variance as a posittive number. b. The two departments have opposite results. The Cutking Degartment has ali a totat cost variance. In contrast, the Sewing Department has a(n) V rate and a(n) time variance, resuthig in rate variance but has a(n)? variance, resulting in a total cost variance. Pentuch Fowar Fi,wit The abor coet varance 1 the drienenoe between the achial and itandard labor coel