Sage Corporation uses a standard cost system to account for the costs of its one product. Standards are 3.00 pounus of materials at $140 per pound and 4.0 hours of labor at a standard wage rate of $12.00. During July, Sage Corporation produced 3,300 units erials purchased and used totaled 10,450 pounds at a total cost of $143,350 Payroll totaled $155,844 for 13,320 hours worked. Required: a. Calculate the direct labor rate variance Note: Do not round your intermediate calculations. Indicate the effect of variance by selecting "Favorable", "Unfavorable", or "None" for no effect (i.e., zero variance). b. Calculate the direct labor efficiency variance. Note: Indicate the effect of variance by selecting "Favorable", "Unfavorable", or "None" for no effect (i.e., zero variance). c. Calculate the direct labor spending variance. Note: Indicate the effect of variance by selecting "Favorable", "Unfavorable", or "None" for no effect (i.e., zero variance). a. Rate Variance b. Efficiency Variance c Spending Vari