A manufactured product has the following information for June.

Standard	Actual
Direct materials	6 lbs. @ $8 per lb.		52,800	lbs. @ $8.10 per lb.
Direct labor	3 hrs. @ $15 per hr.		25,700	hrs. @ $15.50 per hr.
Overhead	3 hrs. @ $12 per hr.	$	319,400
Units manufactured			8,700

Compute the direct labor rate variance and the direct labor efficiency variance. (Indicate the effect of each variance by selecting for favorable, unfavorable, and no variance. Round "Rate per hour" answers to 2 decimal places.) AH = Actual Hours SH = Standard Hours AR = Actual Rate SR = Standard Rate