Book A manufactured product has the following information for June. Direct materials Direct labor Overhead Units manufactured Standard Quantity and Cost 7 pounds $8 per pound 3 DLH @ $17 per DLH 3 DLH $13 per DLH Actual Results $303,200 53,600 pounds @$8.10 per pound 22,400 hours $17.60 per hour 7,600 units Print rences Compute the (1) direct labor rate variance and (2) direct labor efficiency variance. (Indicate the effect of each variance by selecting favorable, unfavorable, or no variance. Round "Rate per hour" answers to 2 decimal places.) AH Actual Hours SH Standard Hours AR Actual Rate SR Standard Rate AH Actual Cost x x Standard Cost AR AH SR SH SR X $ 0 S 0 0 $