B, Inc. creates components. Bs workers put in a total of 12,000 hours of direct labor to manufacture 36,000 units. At a labor rate of $10.70, the benchmark for producing one unit is 15 minutes at a wage rate of $10.70.. If the actual wage rate was $10.50 per direct labor hour,

what is B's direct labor rate variance? Indicate whether the variance is Favorable or Unfavorable by entering an F or a U after your numerical answer.

If Bs worked a total of 8,800 direct labor hours to produce 36,000 units. The standard for producing one unit is 15 minutes at a wage rate of $10. If the actual wage rate was $10.50 per direct labor hour, what is Bs direct labor efficiency variance? Indicate whether the variance is Favorable or Unfavorable by entering an F or a U after your numerical answer.