Cyri oil perform oil changes. the standard wage rate for oil change technisians is $14 PER HOUR BY ANALYZING IS PAST RECORD of time spirie on oil changes, the company has developed a standard of 12 minutes (oe 020 hours) per of change. In July. 1.400 of changes were padomed at Cywi Oir Oir change tectriciars workid a fatal di 255 drect labot hours at an average rate of $23 per hous. Read the Requirements 1. Calculate the direct labor rate variance. 2. Calculate the direct labor efficiency variance.