Borden Enterprises uses standard costing. For the month of April, the company reported the following data: Standard direct labour rate: $9.50 per hour. Standard hours allowed for actual production: 8,000 . Actual direct labour rate: $10.00 per hour. Actual labour hours used: 9000 The labour rate and efficiency variances for April are : Select one: none of these $4500 for labour rate; $9,500 for labor efficiency $4500F for labour rate; $10,000U for labor efficiency $5,500U for labour rate; $5,000F for labor efficiency