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 14 AQ of DL hours 3.480 12 DL efficiency variance $5,760 Total payroll $187.920 20 What was direct labour rate variance? $20.880 unfavourable $36.720 favourable m 25 $15.120 unfavourable 28 D$79.920 favourable $42.480 favourable 31 Question 52.5 points