Winslow Inc. produces tires for the Ford Motor Company. At the beginning of the year, they had the following standard costs for one batch of tires: Direct labour (3 hours @ $15.00 per hour) The actual results for the year are: $ 45.00 Batches produced 70,000 Direct labour hours 200,000 Direct labour cost per hour $ 15.50 Required: Calculate the labour variances and use your solution to answer the following questions. NOTE: Please enter all variances as positive numbers. The amount of the direct labour rate variance, also called the direct labour price variance, is $ Indicate if the direct labour rate variance is favourable (enter the letter F) or unfavourable lenter the letters (US) Indicate if the direct labour rate variance is favourable (enter the letter F) or unfavourable (enter the letters UF). A/ The amount of the direct labour efficiency variance, also called the direct labour usage variance, is $ A Indicate if the direct labour efficiency variance is favourable (enter the letter F) or unfavourable (enter the letters UF). A/ The total labour variance, also called the direct labour flexible budget variance, is $____ A Indicate if the total labour variance is favourable (enter the letter F) or unfavourable (enter the letters UF). A/