A manufactured product has the following Information for June. Direct materials Direct labor Overhead Units manufactured Standard Quantity and Cost 6 pounds @ $8 per pound 3 DLH @ $17 per DLH 3 DLH @ $12 per DLH $ 268,400 Actual Results 44,300 pounds @ $8.10 per pound 21,600 hours @ $17.60 per hour 7,300 units Compute the (1) direct labor rate variance and (2) direct labor efficiency variance. (Indicate the effect of each varlance by selecting favorable, unfavorable, or no varlance. Round "Rate per hour" answers to 2 decimal places.) AH = Actual Hours SH Standard Hours AR = Actual Rate = SR Standard Rate Actual Cost S 0 S 0 0 S 0 Standard Cost