The following information describes a company's direct labor usage in a recent period. 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) 59,000 $ 16 $ 15 60,100 t69 Actual Cost Standard Cost AR AH X SR SH SR X $ 0 $ 0 Direct labor rate variance 69 0 Unfavorable O Favorable Direct labor efficiency variance Total direct labor variance Unfavorable