Hunter Family Instruments makes cellos. During the past year, the company made 6,680 cellos even though the budget planned for only 5,560. The company paid its workers an average of $15 per hour, which was $1 higher than the standard labor rate. The production manager budgets four direct labor hours per cello. During the year, a total of 24,800 direct labor hours were worked.

(a) Calculate the direct labor rate and efficiency variances. (If variance is zero, select "Not Applicable" and enter 0 for the amounts.)

Direct labor rate variance

$

Direct labor efficiency variance

$