please explain all parts of this questions with detail. thank you.

27: Our Company's direct labor standard is 1.6 hours per unit for $18.3 per hour or 29.28 per completed unit. Actual direct labor: 119,800 hours $17.00 cost per hour $2,036,600 total cost Actual units completed: 74,900 units SHOW and LABEL ALL CALCUALTIONS BELOW a. Calculate the Direct Labor Rate and Efficience Variances Actual Direct labor cost Flex. Budget Labor Cost Std Direct Material Cost DL Rate Variance = DL Efficiency Variance = Bb. Explain what these variances tell you about Our Company. D