He following information describes a company’s direct labor usage in a recent period. actual direct labor hours used (ah) 59,000 actual direct labor rate per hour (ar) $ 15 standard direct labor rate per hour (sr) $ 13 standard direct labor hours for units produced (sh) 60,600 ah = actual hours sh = standard hours ar = actual rate sr = standard rate compute the direct labor rate and efficiency variances for the period and classify each as favorable, unfavorable or no variance.