A manufactured product has the following information for June. Standard Quantity and Cost Direct materials Direct labor 6 pounds $9 per pound 2 DLH $15 per DLH Overhead 2 DLH $11 per DLH Units manufactured Actual Results 47,900 pounds @ $9.10 per pound 15,600 hours @ $15.60 per hour $ 180,500 7,900 units Compute the (1) direct labor rate variance and (2) direct labor efficiency variance. (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 D SH Standard Hours AR Actual Rate SR Standard Rate Actual Cost Standard Cost