A manufactured product has the following information for June.

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