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A manufactured product has the following information for June. table [ [ , Standard Quantity and Cost, ] , [ Direct materials, 6 pounds

A manufactured product has the following information for June.
\table[[,Standard Quantity and Cost,],[Direct materials,6 pounds @ $8 per pound,48,500 pounds @ $8.10 per pound],[Direct labor,2 DLH @ $16 per DLH,15,700 hours @ $16.50 per hour],[Overhead,2 DLH @ $12 per DLH,$198,000
Compute the (1) direct labor rate variance and (2) direct labor efficiency variance
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