Helix Company produce several products in its factory, including a karate robe. The company uses a standard cost system to assist in the control of costs. According to the standards that have been set for the robes, the factory should work 780 direct labor-hours each month and produce 3,900 robes. The standard costs associated with this level cf production are as follows: During April, the factory worked only 755 direct labor-hours and produced 4,000 robes. The following actual costs were recorded during the month: At standard, each robe should require 2.6 yards of material. All of the materials purchased during the month were used in production Complete labor rate and efficiency variances far April: Compute the variable man. oh rate and efficiency variances