Bramble Family Instruments makes cellos. During the past year, the company made $6,460$ cellos even though the budget planned for

only $5,700.$ The company paid its workers an average of $$20$ per hour, which was $$0\mathrm{.}50$ higher than the standard labor rate. The

production manager budgets $4$ direct labor hours per cello. During the year, a total of $24,450$ direct labor hours were worked.

$($a$)$ Calculate the direct labor rate and efficiency variances. $($If variance is zero, select "Not Applicable" and enter $0$ for the amounts.$)$

Direct labor rate variance