X is a hotel furniture manufacturer located in NY. X uses a flexible budget and standard costs to support planning and control of its manufacturing operations. During Nov. 2021, Z manufactured 1000 nightstands with a total direct manufacturing labor cost flexible budget of $17400. However, while manufacturing the 1000 nightstands, the computer that contained the month's cost information broke down. With the computer out of commission, the controller has been unable to complete the variance analysis report. The information missing from the report is lettered in the following set of data: Direct manufacturing labor cost: Standard cost per unit 0.58 direct labor hours at $30 per hour Actual costs incurred 15750 for 640 direct labor hours Flexible budget cost A Direct labor flexible-budget variance B Direct labor rate variance C Direct labor efficiency variance D Required: Compute the missing elements in the report represented by the lettered items For B,C,and D, please specify whether the variance is favorable or unfavorable