A manufactured product has the following information for June. Standard Quantity and cost Actual Results Direct materials 5 pounds $8 per pound 38,500 pounds e $8.20 per pound Direct labor 2 DLH $16 per DLH 14,800 hours $16.60 per hour overhead 2 DLH $12 per DLH $ 189,200 Unito manufactured 7.600 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 Standard Cost Actual Cost $ 0 $ $ 0 0