A manufactured product has the following information for June.

	Standard Quantity and Cost	Actual Results
Direct materials	7 pounds @ $8 per pound	50,900	pounds @ $8.10 per pound
Direct labor	3 DLH @ $16 per DLH	21,300	hours @ $16.40 per hour
Overhead	3 DLH @ $12 per DLH	$ 266,100
Units manufactured		7,200	units

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 decimal places.

AH = Actual Hours

SH = Standard Hours

AR = Actual Rate

SR = Standard Rate