The standards for product A$22$G specify $8\mathrm{.}2$ direct labor$-$hours per unit at $$11\mathrm{.}90$ per direct labor$-$hour. Last month $200$ units of product A$22$G were produced using $1,700$ direct labor$-$hours at a total direct labor wage cost of $$20,060.$

Required:

What was the labor rate variance for the month?

What was the labor efficiency variance for the month?

Prepare a journal entry to record direct labor costs during the month, including the direct labor variances.