A manufactured product has the following information for June.

$\backslash$table$[[,$Standard Quantity and Cost$],[$Direct materials,$7$ pounds @ $$7$ per pound$],[$Direct labor,$3$ DLH @ $$16$ per DLH$],[$Overhead$,3$ DLH @ $$12$ per DLH$],[$Units manufactured,$]]$

Compute the $(1)$ direct labor rate variance and $(2)$ direct labor efficiency variance.

Note: 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