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6. Jackson Industries uses a standard cost system in which direct materials inventory is carried at standard cost. Jackson has established the following standards for one unit of product Standard Quantity/ hours Standard Price or Rate Standard Cost Direct materials 5 pounds $3.60 per pound $18.00 Direct labor 1.25 hours $12.00 per hour $15.00 During May, Jackson purchased 125,000 pounds of direct material at a total cost of $475,000. The total factory wages for May were $364.000, 90 percent of which were for direct labor. Jackson manufactured 22,000 units of product during May using 108,000 pounds of direct material and 28,000 direct labor-hours. What is the labor efficiency variance? What is the labor rate variance