Direct labor$3$ DLH @ $$16$ per DLHOverhead$3$ DLH @ $$11$ per DLHActual Results$46,700$ pounds @ $$9\mathrm{.}10$ per pound$22,700$ hours @ $$16\mathrm{.}60$ per hour$ $259,9007,700$ unitsUnits manufacturedExercise $21-10($Algo$)$ Direct labor variances LO P$3$Compute the $(1)$ direct labor rate variance and $(2)$ direct labor efficiency variance. $($Indicate the effect of each variance by sel favorable, unfavorable, or no variance. Round "Rate per hour" answers to $2$ decimal places.$)$AH $=$ Actual HoursSH $=$ Standard HoursAR $=$ Actual RateSR $=$ Standard Rate