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Javon Company set standards of 3 hours of direct labor per unit at a rate of $16.40 per hour. During October, the company actually uses 20,500 hours of direct labor at a $340,300 total cost to produce 7,000 units. In November, the company uses 24,500 hours of direct labor at a $407,925 total cost to produce 7,400 units of product. AH=ActualHoursSH=StandardHoursAR=ActualRateSR=StandardRate (1) Compute the direct labor rate variance, the direct labor efficiency variance, and the total direct labor variance for each of these two months (2) Javon irvestigates variances of more than 5% of actual direct labor cost. Which direct labor variances will the company investigate further? Compute the direct labor rate variance, the direct labor efficiency variance, and the total direct labor variance for each of these two months. (Indicate the effect of each variance by selecting favorable, unlavorable, or no variance.) Javon investigates variances of more than 5% of actual direct labor cost. Which direct labor variances will the company investigate further? Mia Wiz sells computers. During May, it sold 600 computers at a $900 per unit price. The fixed budget for May predicted sales of 650 computers at an per unit price of $860. AQ=ActuaQuantity SQ=Standard Quantity AP= Actual Price SP= Standard Price 182. Compute the sales price variance and the sales volume variance for May. Identify it as favorable or unfavorable. (Indicate the effect of each variance by selecting favorable, unfovorable, or no variance.)