Hanson Inc. has the following direct labor standard to manufacture one Widget:

$1\mathrm{.}5$ standard hours per Widget at $$12\mathrm{.}00$ per direct labor hour

Last week, $1,550$ direct labor hours were worked at a total labor cost of $$18,910$ to make $1,000$ Widget.

a$.$ Compute the Labor Rate Variance $$

b$.$ Compute the Labor Efficiency Variance