Question: United Tire Co. provides installation services for clients. The company developed the following standard costs for installing 4 tires: Direct labour Cost Total Hours per Hour Cost 0.75 $90.00 $67.50 The actual results for the year are: Units produced 6,200 Direct labour hours used this year 4,340 $94.00 Actual labour rate per hour Required: Calculate the direct labour rate (also called price) and efficiency (also called usage) variances and use your solution to answer the following questions. NOTE: Please enter all variances as positive numbers.