Amos, Inc uses a standard cost system with the following labor standards for one unit of producti standard hours 0.1 and standard wage rate $10. During January, Amos incurred 1,740 hours of direct labor and paid $16,875 in wages in production of 16,500 units. Calculate the direct labor rate and efficiency variances and indicate whether the variances are favorable or unfavorable. $ Direct labor rate variance . $ Direct labor efficiency variance