2 A manufacharest pachact has the sllowing information for Jane Direct materials Direct Lahar Overhead ysis per $15. 5 DLH $12 per DLH it's factured $ 269,2900 7,100 units Compute the (1) direct labor rate variance and (2) direct labor efficiency variance (Indicate the effect of each variance by selecting favorable, unfavorable, or no variance. Round "Rate per hour" answers to 2 decimal places.) AH-Actual Hours SH Standard Hours AR Actual Rate SR Standard Rate AH Actual Cost x AR rate variance $ 0 $ AH x SR x $ 0 Statidand Cost SH x SR X