Madden corporation manufactures t-shirts (its only product). the company's standards for manufacturing t-shirts are as follows: standard direct labor cost per hour = $17 per hour and standard direct labor hours per tshirt = 0.6 hours. during the month of january, the company produced 1,250 t-shirts. related production data for the month is as follows: actual direct labor hours = 770 hours and actual direct labor cost incurred = $13,000.question 2a. what is the direct labor rate variance for the month? is it favorable or unfavorable?question 2b. what is the direct labor efficiency variance for the month? is it favorable or unfavorable?