ours Ackerman's Garage uses standards to plan and control labor time and the slandard labor rate is $18 week, 26 tune-ips unfavorable, and the labor rate variance tolaled $84 favorable. ndards to plan and control labor time and expense. The standard time for an engine tune-up is 3.2 per hour Last week 26 tune-ups were completed. The labor efficiency variance was 11 hours a, Calculate the actual direct labor hourly rate oad for tuoeun work last week. (Do not round intermediate calculations. Round yo answer to 2 decimal places.) Required Actual direct labor rate par hour b. Calculate the dollar amount of the labor efficiency variance.(Do not round intermediate calculations. variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance).) r ] Direct labor efficlency variance er paid workers took longer than standard to get the work done is the most likely explanation for these two variance True False