Vaughn Family instruments makes cellos. During the past year, the company made 6,540 cellos even though the budget planned for only 5,520 . The comprny paid its workers an average of $20 per hour, which was $0.50 higher than the standard labor rate. The production manager budgets 4 direct labor hours per cello. During the year, a total of 24,570 direct labor hours were worked. (a) Calculate the direct labor rate and efficiency variances. (If variance is zero, select "Not Applicable" and enter O for the amounts.) Direct labor rate variance $ Direct labor efficiency variance \$ Lst saved 6 minutes ago. Attempts: 0 of 3 used Saved work will be auto-submitted on the due date. Auto- submission can take up to 10 minutes