A manufactured product has the following information for June.

	Standard	Actual
Direct materials	(6 lbs. @ $8 per lb.)		49,700	lbs. @ $8.10 per lb.
Direct labor	(2 hrs. @ $17 per hr.)		16,200	hrs. @ $17.40 per hr.
Overhead	(2 hrs. @ $12 per hr.)	$	202,700
Units manufactured			8,200

Compute the direct labor rate variance and the direct labor efficiency variance. Indicate whether each variance is favorable or unfavorable.>