Yung Bay Surfboards manufactures fiberglass surfboards. The standards include using 7 hours of direct labor per board and paying $23 per direct labor hour. July budgeted to complete 460 boards and budgeted $74,060 for direct labor cost. Following are additional data for the month of July: Actual units completed 480 boards Actual direct labor cost $ 76,032 Direct labor efficiency variance $ 2,208 U a. Compute the number of excess direct labor hours YBS used this period, meaning the actual number of hours they used more than the number they should have used to make the actual output [ Select ] b. Compute the Direct Labor Rate Variance [ Select ] c. Compute the Direct Labor Spending Variance