The following information describes a company's direct labor usage in a recent period, 125 points Actual direct labor hours used (AH) Actual direct labor rate per hour (AR) Standard direct labor rate per hour (SR) Standard direct labor hours for units produced (SH) 73,eee $ 15 $ 13 74,700 AH = Actual Hours SH - Standard Hours AR - Actual Rate SR Standard Rate Compute the direct labor rate and efficiency variances for the period and classify each os favorable or unfavorable. Answer is not complete. Actual Cost Standard Cost AH SR SH X SR AR 5 15.00 AH 73,000 73.000 X X 13.00 146,000 22.100.00 1.095.000 S 949,000 3.226.800.000 S 145,000 $ 3.225 651.000 S 145,000 3,225,651,000