please just double check my work and correct me if im wrong thank you :)

eramics Etc. is a manufacturer of large tower pots for urtan settings. The company has these standard EEB (Click the loon to view the standards) (Click the icon to view the actual resuits.) Requirements Data Table Ceramics Etc. allocated fixed manufacturing overhead to production based on standard direct labor Data Table hours. Last month, the company reported the following actal results for the production of 1,300 flower pots Purchased 12.880 pounds at a cost of 4.50 per pound, Used 12,480 pounds to produce 1.300 pots Worked 2.5 hours per flower pot (,250 tal DLH) at a cost of $13.00 per hou Dinect materials Direct materials (resin) 9 pounds per pot at a cost of $4.00 per pound 20 hours at a cost of $14.00 per hour Drect labor Drect labor Standard variable manufacturing Achual variatle manufacturing overhead$5.20 per drect labor hour for sotal overhead rate Budgeted fixed manufacturing overhead Standard fixed MOH rate $5.00 per direct labor hour 20,400 $9.00 per direct lator hour ( actual variable manufacturig overhead of $16.900 $20,000 Actual Ssed manufacturing overhead Standard fised manufacturing averhead allocated based on actual production$23,400 Print Done Print Done Choose from any list or enter any number in the input fields and then continue to the next questia Ceramics Etc. is a manufacturer of large fiower pots for urban setsings. The company has these standards EEE Click the icon to view the standards.) EE (Click the icon to view the actual results.) 1. Compute the direct labor rate variance and the direct labor efficiency variance. 2. What is the total variance for direct labor? 3. Who is generally responsible for each variance? 4. Interpret the variances Standard rate 5.00 ] x([ x ( Standard hours allowed-| Actual hours -)- DL efficiency variance 2600 Requirement 2. What is the total variance for drect labor? (Enter the amount as a positive number. Label the variance as favorable (F) or unfavorable (U)) The total variance for direct labor is 26650 U Requirement 3. Who is generally responsible for each variance? The prouction department is responsible for the labor rate variance. The human resources or personnel department is responsible for the labor efficiency variance The unfavorable labor rate variance means that CenterWare's employees earned less per hour than budgeted The unfavorable labor efficiency variance means that it actually took more direct labor hours than it should have to produce 1,300 pots Choose from any list or enter any number in the input fields and then continue to the next