After evaluating Null Companys manufacturing process, management decides to establish standards of 2 hours of direct labor per unit of product and $16.50 per hour for the labor rate. During October, the company uses 13,800 hours of direct labor at a $230,460 total cost to produce 7,100 units of product. In November, the company uses 23,500 hours of direct labor at a $394,800 total cost to produce 7,500 units of product.

(1)	Compute the rate variance, the efficiency variance, and the total direct labor cost variance for each of these two months. (Round your "AR" and "SR" answers to 2 decimal places.)