he standards for product 678V-specify 4.2 direct labor-bours per unit at $12.50 per direct labor-hour, Last month 1.610 units of roduct G78V were produed using 6,790 direct taborthours at a totaf direct tabor wage cost of $78,220. equired: What was the labor rate variance for the month? What was the labor efficiency variance for the month? dicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero riance). Input all amounts as positive values.)