Required information The following information applies to the questions displayed below.] Utease Corporation has several production plants nationwide. A newly opened plant in Dubuque produces and sells one product. The plant is treated, for responsibility accounting purposes, as a profit center. The unit standard costs for a production unit, with overhead applied based on direct labor hours, are as follows. Manufacturing costs (per unit based on expected activity of 24,000 units or 57,600 direct labor hours): Expected sales activity: 20,000 units at $500 per unit Desired ending inventories: 14% of sales Assume this is the first year of operations for the Dubuque plant. During the year, the company had the following activity. In addition, all over-or underapplied overhead and all product cost variances are adjusted to cost of goods sold. c. Find the direct labor variances. Indicate if they are favorable or unfavorable. (Do not round your intermediate calculations. Indicate the effect of each variance by selecting Favorable, Unfavorable, and "None" for no effect.)