A manufactured product has the following information for June.

Standard Quantity and Cost Actual Results

Direct materials $7$ pounds @ $$9$ per pound $61,400$ pounds @ $$9\mathrm{.}20$ per pound

Direct labor $2$ DLH @ $$16$ per DLH $17,000$ hours @ $$16\mathrm{.}50$ per hour

Overhead $2$ DLH @ $$12$ per DLH $ $214,300$

Units manufactured $8,700$ 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 RateA manufactured product has the following information for June.

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