Sage Corporation uses a standard cost system to account for the costs of its one product. Standards are $3\mathrm{.}00$ pounds

of materials at $$14\mathrm{.}0$ per pound and $4\mathrm{.}0$ hours of labor at a standard wage rate of $$12\mathrm{.}00.$ During July, Sage Corporation

produced $3,300$ units. Materials purchased and used totaled $10,500$ pounds at a total cost of $$143,450.$ Payroll totaled

$$155,961$ for $13,330$ 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$).$