A company reports the following information for its direct labor. \\[ \\begin{array}{l} \\mathrm{AH}=\\text { Actual Hours } \\\\ \\mathrm{SH}=\\text { Standard Hours } \\\\ \\mathrm{AR}=\\text { Actual Rate } \\\\ \\mathrm{SR}=\\text { Standard Rate } \\end{array} \\] Compute the direct labor rate and efficiency variances and identify each as favorable or unfavorable