A manufactured product has the following information for June.

Standard Quantity and Cost Actual Results

Direct materials $6$ pounds @ $$9$ per pound $49,200$ pounds @ $$9\mathrm{.}10$ per pound

Direct labor $3$ DLH @ $$17$ per DLH $23,900$ hours @ $$17\mathrm{.}50$ per hour

Overhead $3$ DLH @ $$13$ per DLH $ $321,700$

Units manufactured $8,100$ 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

SH $=$ Standard Hours

AR $=$ Actual Rate

SR $=$ Standard Rate