Sheldon and Leonard Company has developed the following unit standard costs for their t-shirts for the year: StandardQuantityx Standard Price - Standard Cost Direct labour 2 hour $16.00 $3.20 During the year the company actually produced 50,000 and used 10,350 hours at a cost of $15.80/hour. a) Calculate the direct labour rate variance: $ b) Is the direct labour rate variance favourable or unfavourable? c) Calculate the direct labour efficiency variance: S d) Is the direct labour efficiency variance favourable or unfavourable? e) Calculate the total direct labour variance: $ f) Is the total direct labour variance favourable or unfavourable