BoxRUs (BRU) produces oblong box products. The company expects to pay $39.70 per hour for their direct labor. BRU's workforce worked 2,769.80 hours during the month of April and was paid $38.60 per hour. A standard of 2.80 hours of direct labor is expected to be used for each oblong box product produced. Even though BRU expected to produce 1,069 finished produced, they actually produced 1,014 finished oblong box products during the month of April. Round your final answers to the nearest whole dollar. DO NOT enter any symbols, commas, etc. - just digits. Enter a favorable variance as a positive number (no sign needed) Enter an unfavorable variances as a negative number (minus sign in front of the digits) How much is the Rate Variance? $ How much is the Efficiency/Time Variance? $