Hello, I am trying to calculate the labor efficiency variance and rate variance please. Thank you!

\begin{tabular}{|c|c|c|} \hline \multicolumn{2}{|l|}{ Standard Cost Variance Analysis - Direct Materials } & \\ \hline Standard Quantity Allowed for Actual Output at Standard Price & $89,100 & \\ \hline Actual Quantity of Input, at Standard Price & $111,375 & \\ \hline Actual Quantity of Input, at Actual Price & $109,350 & \\ \hline \multicolumn{3}{|l|}{ Materials quantity variance } \\ \hline Materials price variance & $2,025 & Favorable \\ \hline \multicolumn{3}{|l|}{ Standard Cost Variance Analysis - Direct Labor } \\ \hline Standard Hours Allowed for Actual Output at Standard Rate & $145,800 & \\ \hline Actual Hours of Input, at Standard Rate & $121,500 & \\ \hline Actual Hours of Input, at Actual Rate & $148,500 & \\ \hline Labor efficiency variance & $24,300 & Favorable \\ \hline Labor rate variance & $27,000 & Unfavorable \\ \hline \multicolumn{2}{|l|}{ Standard Cost Variance Analysis - Variable Manufacturing Overhead } & \\ \hline Standard Hours Allowed for Actual Output at Standard Rate & $56,700 & \\ \hline Actual Hours of Input, at Standard Rate & $47,250 & \\ \hline Actual Hours of Input, at Actual Rate & $47,925 & \\ \hline Variable overhead efficiency variance & $9,450 & Favorable \\ \hline Variable overhead rate variance & $675 & Unfavorable \\ \hline \end{tabular} Standards for one of Patterson, Incorporated's products is shown below, along with actual cost data for the month: \begin{tabular}{|c|c|c|c|c|c|c|} \hline \multicolumn{7}{|l|}{ Direct materials: } \\ \hline Standard & 2.4 & yards@ & $2.75 & per yard & $6.60 & \\ \hline Actual & 3.0 & yards@ & $2.70 & per yard & & $8.10 \\ \hline \multicolumn{7}{|l|}{ Direct labor: } \\ \hline Standard & 0.6 & hours@ & $18.00 & per hour & 10.80 & \\ \hline Actual & 0.5 & hours@ & $22.00 & per hour & & 11.00 \\ \hline \multicolumn{7}{|l|}{ Variable overhead: } \\ \hline Standard & 0.6 & hours@ & $7.00 & per hour & 4.20 & \\ \hline Actual & 0.5 & hours @ & $7.10 & per hour & & 3.55 \\ \hline Total cost per unit & & & & & $21.60 & $22.65 \\ \hline Excess of actual cost over standard cost per unit & & & & & & \$\$1.05 \\ \hline Actual production for the month & 13,500 & units & & & & \\ \hline \end{tabular} Variable overhead is assigned to products based on direct labor hours. There was no beginning or ending inventory of materials for the month. Required: Using formulas, compute the following. Input all numbers as positive amounts. (Hint: This can be done using the ABS function). Labor: Efficiency variance Rate variance \begin{tabular}{|c|c|c|} \hline & & \\ \hline & Unfavorable & Unfavorable \\ \hline \end{tabular}