When auto manufacturer BMW purchased the Rolls-Royce brand name, BMW had to hire and train a new staff of assembly workers. The new workers were paid $25 per hour, worked a total of 7,500 hours, and produced 2,000 cars. BMW budgeted for a standard labor rate of $27 per hour and 1.25 direct labor hours per car. a) What is the direct labor rate variance for the Rolls-Royce division? b) What is the direct labor efficiency variance for the Rolls-Royce division?