Required information [The following information applies to the questions displayed below.] Textron Manufacturing Incorporated assembles industrial testing instruments in two departments, assembly and testing. Operating data for the current and prior years follow: The firm assembled and tested 21,000 instruments in both years. equired: Calculate the direct labor rate and efficiency variances for both departments in both years. Calculate the direct labor partial operational productivity ratio for both departments in both years. (Round your answers to 4 ecimal places.) Calculate the partial financial productivity ratio for both departments in both years. (Round your answers to 4 decimal places.)