Can someone please help me with part B? Thanks!

For the stamping department of a manufacturing firm, the standard cost for direct labor is $16 per hour, and the production standard calls for 1,600 stampings per hour. During February, 160 hours were required for actual production of 292,800 stampings. Actual direct labor cost for the stamping department for June was $2,800.

Required:

a. Complete the following performance report for February: (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance).)

Flexed Budget Actual Variance

Direct Labor $2928 $2800 $128 Favorable

b. Calculate the direct labor efficiency and rate variances for February. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance).)

Direct Labor Efficiency Variance ????

Direct Labor Rate Variance ?????