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Direct materials Direct labor Overhead Units manufactured Standard (6 lbs. e $8 per lb.) (3 hrs. @ $16 per hr.) (3 hrs. $12 per hr.) Actual 43,000 lbs. $8.10 per lb. 21,000 hrs. e $16.60 per he. $ 262,400 7.100 AH = Actual Hours SH = Standard Hours AR = Actual Rate SR = Standard Rate Compute the direct labor rate variance and the direct labor efficiency variance. Indicate whether each variance is favora unfavorable. Actual Cost Standard Cost AH SH