A manufactured product has the following information for June.

Standard Quantity and Cost Actual Results

Direct materials $6$ pounds @ $$9$ per pound $50,800$ pounds @ $$9\mathrm{.}20$ per pound

Direct labor $3$ DLH @ $$15$ per DLH $24,800$ hours @ $$15\mathrm{.}50$ per hour

Overhead $3$ DLH @ $$12$ per DLH $ $309,100$

Units manufactured $8,400$ units

Exercise $21-10($Algo$)$ Direct labor variances LO P$3$

Compute the

$(1)$ direct labor rate variance and

$(2)$ direct labor efficiency variance.