A company reports the following information for its direct labor. Actual hours of direct labor used. Actual rate of direct labor per hour 66,000 $ 14 Standard rate of direct labor per hour Standard hours of direct labor for units produced AH Actual Hours $ 13 67,900 SH Standard Hours AR Actual Rate SR Standard Rate Compute the direct labor rate and efficiency variances and identify each as favorable or unfavorable. Actual Cost $ 0 $ 0 0 $ 0 Standard Cost