$4$

The following labor standards have been established for a particular product:

Standard labor hours per unit of output

Standard labor rate

$4\mathrm{.}9$ hours

$$17\mathrm{.}20$ per hour

The following data pertain to operations concerning the product for the last month:

$01$:$17$:$02$

Actual hours worked

Actual total labor cost

Actual output

$5,700$ hours

$$98,610$

$1,100$ units

Required:

a$.$ What is the labor rate variance for the month?

b$.$ What is the labor efficiency variance for the month?

Note: Indicate the effect of each variance by selecting $"$F$"$ for favorable, $"U"$ for unfavorable, and "None" for no effect $($i$.$e$.,$ zero variance$).$ Input all amounts as positive values.

$\backslash$table$[[$a$.$ Labor rate variance,,$],[$b$.$ Labor efficiency variance,,$]]$