Question 4 (2.5 points) Use the following information to answer the next two questions: Gandy Company has the following direct labour (DL) costs last period: SQ of DL hours 3,600 AQ of DL hours 3,480 DL efficiency variance $5.760 Total payroll $187.920 What was direct labour rate variance $20.880 unfavourable $36.720 favourable $15.120 unfavourable $79.920 favourable $421180 favourable