Goodness manufactures specialty electronic circuitry through a unique photo-electronic process. One of the primary products, Model GT40, has a standard labor time of 2 hours and a standard labor rate of $6.00 per hour. During October, the following activities pertaining to direct labor for GT40 were recorded: Direct labor hours used 5,000 Direct labor cost $40,000 Units of GT40 manufactured 3,000 The Labor rate variance and Labor efficiency variance respectively are