Acme Companys production budget for August is 17,900 units and includes the following component unit costs: direct materials, $8.00; direct labor, $10.40; variable overhead, $6.00. Budgeted fixed overhead is $36,000. Actual production in August was 18,135 units. Actual unit component costs incurred during August include direct materials, $8.20; direct labor, $9.80; variable overhead, $7.20. Actual fixed overhead was $37,900. The standard direct labor cost per unit consists of 0.5 hour of labor time at $20.8 per hour. During August, $177,723 of actual labor cost was incurred for 8,190 direct labor hours. Required: Calculate the labor rate variance and labor efficiency variance for August.