A manufactured product has the following information for June.

Exercise $23-10($Algo$)$ Direct labor variances LO P$3$

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 $2$

lecimal places.

$AH=$ Actual Hours

St $=$ Standard Hours

AR $=$ Actual Rate

$R=$ Standard Rate