A manufactured product has the following information for June.

Standard Quantity and Cost Actual Results

Direct materials $6$ pounds @ $$7$ per pound $47,900$ pounds @ $$7\mathrm{.}20$ per pound

Direct labor $3$ DLH @ $$16$ per DLH $23,500$ hours @ $$16\mathrm{.}60$ per hour

Overhead $3$ DLH @ $$12$ per DLH $ $290,600$

Units manufactured $7,900$ 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