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Required information [The following information applies to the questions displayed below.] A manufactured product has the following information for June. Standard Quantity and Cost Actual Results Direct materials 6 pounds @ $8 per pound 48, 500 pounds @ $8.10 per pound Direct labor 2 DLH @ $16 per DLH 15, 700 hours @ $16.50 per hour :47 Overhead 2 DLH @ $12 per DLH $ 198, 000 Unit's manufactured 8,000 units Compute the (1) direct labor rate variance and (2) direct labor efficiency variance. (Indicate the effect of each variance by selecting favorable, unfavorable, or no variance. Round "Rate per hour" answers to 2 decimal places.) AH = Actual Hours SH = Standard Hours AR = Actual Rate SR = Standard Rate Actual Cost Standard Cost $ 0 0