The director of cost management for Portland instrument Corporation compares each month's actual results with a monthly plan. The standard direct-labor rates for the year just ended and the standard hours allowed, given the actual output in April, are shown in the following schedule. A new union contract negotiated in March resulted in actual wage rates that differed from the standard rates. The actual direct-labor hours worked and the actual direct-labor rates per hour experienced for the month of April were as follows: Required: 1-0. Compute the direct-labor tate variance for each labor class for the month of Aprif: 1-b. Compute the direct fabor efficiency variance for each labor class for the month of April. 2. Which of the following could be considered an advantage of using a standard costing system in which the standard direct-labor rates are not changed during the year to reflect such events as a new labor contract? Complete this question by entering your answers in the tabs below. 1-0. Compute the direct-labor rate variance for each labor class for the month of April. 1-b. Compute the direct-labor efficiency variance for each labor class for the month of April. 2. Which of the following could be considered an advantage of using a standard-costing system in which the standard direct-1 rates are not changed during the year to reflect such events as a new labor contract? Complete this question by entering your answers in the tabs below. Compute the direct-labor rate variance for each labor class for the month of April. Note: Indicate the effect of each variance by selecting "Favorable" or "Unfavorable". Select "None" and enter " 0 " for no effect (i.e, zero varlance). 1-a. Compute the direct-labor rate variance for each labor class for the month of April. 1-b. Compute the direct-labor efficiency variance for each labor class for the month of April. 2. Which of the following could be considered an advantage of using a standard-costing system in which the standard direct-labo rates are not changed during the year to reflect such events as a new labor contract? Complete this question by entering your answers in the tabs below. Compute the direct-labor efficiency variance for each fabor class for the month of April. Note: Indicate the effect of each variance by relecting "Fovorable "or "Unfavoroble" Select "None" and enter "o" for no effect (i.e., zeto variance). 1-a. Compute the direct-labor rate variance for each labor class for the month of April. 1.b. Compute the direct-labor efficiency variance for each labor class for the month of April. 2. Which of the following could be considered an advantage of using a standard-costing system in which the standard direct-labo rates are not changed during the year to reflect such events as a new labor contract? Complete this question by entering your answers in the tabs below. Which of the following could be considered an advantage of using a standard-costing system in which the standard directlabor rates are not changed during the year to reflect such events as a new labor contract? Note: Select "Yes" if the listed item can be considered an advantage of using a standard costing system, and "No" if it is not