solve this

Southern Company is manufacturing 5000 units for the period. The following are actual and standard direct labour information: Standard costs Actual cos 2.5 hours/unit 10 000 hour worked Hourly rate is $20.25/hour Hourly rate is $19.75/hour Required: A - Based on the information above, what is the direct labour efficiency variance? (3 mark) B - Identify some possible reasons that make employees take actions to make direct labour efficiency variance favourable. (2 mark)