The direct materials and direct labour standards for one bottle of Clean-All spray cleaner are given below. Standard Quantity Standard Price Standard or Hours or Rate Cost Direct materials 7.2 millilitres $ 0.29 per millilitre $2.03 Direct labour 0.3 hours $12.ee per hour $3.60 During the most recent month, the following activity was recorded a 27.500 mililitres of material was purchased at a cost of $0.24 per mililitre b. All of the material was used to produce 3,000 bottles of Clean-All c. 650 hours of direct labour time was recorded at a total labour cost of $7,800 2. Compute the direct labour rate and efficiency variances for the month, (Indicate the effect of each variance by selecting "F" for favourable, "U" for unfavourable, and "None" for no effect (.e., zero variance).) Labour rate variance Labour officiency variance