also determine the total labor variance please

Airon Company recently completed 11,800 units of its single product, consuming 36,000 labor hours that cost the firm $554,40 According to manufacturing specifications, each unit should have required 3 hours of labor time at $15.80 per hour On the basis of this information, determine Airon's labor rate variance and labor efficiency variance A. B. Rate $14,1605 $14, 1606 $14,400F $14,400F $14, 4000 Efficiency $9,240F $9,2400 $9,480F $9,4800 $9, 1800 D. E