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The following labor standards have been established for o particular product: standard labor hours per unst of output standard labor rate 520.00perhour The following data pertain to operotions concerning the product for the last month: Required: 3. What is the labor rate variance for the month? b. What is the labor efficiency variance for the month? (Indicate the effect of each variance by selecting " F " for favorable, " U " for unfavorable, and "None" for no effect (lie.., zero variance). Input all amounts as positive values.)