$12.$ A company reports the following information for its direct labor.

Actual hours of direct labor used

Actual rate of direct labor per hour

Standard rate of direct labor per hour

Standard hours of direct labor for units produced

$AH=$ Actual Hours

$SH=$ Standard Hours

AR $=$ Actual Rate

$SR=$ Standard Rate

Compute the direct labor rate and efficiency variances and identify each as favorable or unfavorable.