A manufactured product has the following information for June. Direct materials Direct labor Overhead Units manufactured Standard (5 lbs. $B per lb.) (2 hrs. $16 per hr.) (2 hrs. $13 per hr.) Actual 39,100 lbs. $8.20 per lb. 15,100 hrs. $16.40 per hr. $205,800 7,700 AH - Actual Hours SH - Standard Hours AR - Actual Rate SR Standard Rate Compute the direct labor rate variance and the direct labor efficiency variance. Indicate whether each variance is favorable or unfavorable. Actual Cost Standard Cost $ 0