A manufactured product has the following information for June. Actual Results Direct materials Standard Quantity and Cost 6 pounds $8 per pound 2 DLH $16 per DLH 2 DLH $12 per DLH Direct labor 49,800 pounds @ $8.20 per pound 16,100 hours $16.60 per hour $ 201,900 8,200 units Overhead Units manufactured Compute the (1) direct labor rate variance and (2) direct labor efficiency variance. (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 Actual Cost Standard Cost