Compute the (1) direct labor rate variance and (2) direct labor efficiency variance. (Indicate the effect of each variance by selecting favorable, unfavorable, or no variance. Round "Rate per hour" answers to 2 decimal places.) AH = Actual Hours SH = Standard Hours AR = Actual Rate SR = Standard Rate

A manufactured product has the following information for June.

	Standard Quantity and Cost	Actual Results
Direct materials	6 pounds @ $8 per pound	48,500	pounds @ $8.10 per pound
Direct labor	2 DLH @ $16 per DLH	15,700	hours @ $16.50 per hour
Overhead	2 DLH @ $12 per DLH	$ 198,000
Units manufactured		8,000	units