Wilson Manufacturing has provided you with the following variances for the month of March: Direct materials price variance $ 3,300 Favorable Direct materials quantity variance (4,750) Unfavorable Direct labor rate variance (3,950) Unfavorable Direct labor efficiency variance (9,550) Unfavorable Required: Calculate the direct materials spending variance. Note: Indicate the effect of variance by selecting "Favorable", "Unfavorable", or "None" for no effect (i.e., zero variance). Calculate the direct labor s