[The following information applies to the questions displayed below.] A manufactured product has the following information for June Standard Actual Direct materials Direct labor Overhead Units manufactured (6 lbs. $8 per lb.) (3 hrs.$17 per hr.) (3 hrs. $12 per hr. 52,100 lbs. $8.20 per 1b 25,500 hrs. $17.60 per hr. $316,600 8,600 Exercise 21-10 Direct labor variances LO P2 ompute the direct labor rate variance and the direct labor efficiency variance. Indicate whether each variance is favorable or unfavorable H Actual Hours SH Standard Hours AR Actual Rate R Standard Rate Actual Cost Standard Cost AH AR AH SR SH SR 25,500 $ 17.60 25,500 $ 17.00 $ 17.00 448,800 433,500 $15,300 $15,300 Unfavorable Direct labor rate variance Direct labor efficiency variance Total direct labor varian 0 Favorable nfavorable