Paradise Corp, has determined a standard labor cost per unit of $12.00 (1 hour x $12.00 per hour), Last month, Paradise incurred 2,000 direct labor hours for which it paid $23,000. The company also produced and sold 2,050 units during the month. Calculate the direct labor rate, efficiency, and spending variances. (Round your intermediate calculations to 2 decimal places. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable.) Direct Labor Rate Variance Direct Labor Eficiency Variance Total Direct Labor Spending Variance