A manufactured product has the following information for June.

	Standard Quantity and Cost	Actual Results
Direct materials	7 pounds @ $9 per pound	50,900	pounds @ $9.10 per pound
Direct labor	3 DLH @ $16 per DLH	21,200	hours @ $16.40 per hour
Overhead	3 DLH @ $13 per DLH	$ 287,500
Units manufactured		7,200	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