Given the following information regarding direct labor: Actual direct labor hours = 24,000 hours; Actual rate per direct labor hour = $14 per hour; Standard direct labor hours per unit = 3 hours per unit; Standard rate per direct labor hour = $11 per hour; Units produced = 9,000 units :

-What is the direct labor rate variance? (AR - SR) x AH ?

-What is the direct labor efficiency variance? (AH - SH allowed) x SR ?