For labour cost in the lab:

a$.$ Compute a labour rate variance and a labour efficiency variance. $($Do not round intermediate calculations. Round "Efficiency variance" answer to $2$ decimal places. Indicate the effect of each variance by selecting $"$F$"$ for favourable, $"$U$"$ for unfavourable, and "None" for no effect $($i$.$e$.,$ zero variance$).)$

$\backslash$table$[[$Labour rate variance,,$],[$Labour efficiency variance,,$]]$