Amos, Inc. uses a standard cost system with the following labor standards for one unit of product: standard hours 0.3 and standard wage rate $9. During January, Amos incurred 5,619 hours of direct labor and paid $50,067 in wages in production of 18,400 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 $