Use the following cost information to calculate the direct labor rate and efficiency variances and indicate whether they are favorable or unfavorable. 
Definitions:
Compliance
The behavior of targets of influence who agree to readily carry out the requests of the leader.
Resistance
Opposition or pushback against proposals, changes, or directives.
Adherence
The commitment or attachment to a regimen, rule, or belief, often used in contexts like medication adherence or adherence to guidelines.
Commitment
signifies a state of being dedicated to a cause, activity, or goal, showing a willingness to be engaged and persevere through challenges.
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