Information for a company's production activities for this year follows.

Standard quantity and price per unit for direct materials Standard quantity and rate per unit for direct labor Actual direct materials used

Actual direct labor used

Actual units produced

AR $=$ Actual Hours

SH $=$ Standard hours

$AR=$ Actual Rate

SR $=$ Standard Rate

$AQ=$Actual Quantity

SQ $=$ standard Quantity

$AP=$ Actual Price

$SP=$ Standard Price

$3$ pounds at $$4\mathrm{.}00$ per pound

$2$ hours at $$46\mathrm{.}00$ per hour

$36,200$ pounds at $$4\mathrm{.}05$ per pound

$19,540$ hours at $$46\mathrm{.}10$ per hour $10,040$ units

Complete this question by entering your answers in the tabs below.

Required $1$

Calculate the direct labor rate and efficiency variances. Indicate whether each is favorable or unfavorable.

Note: Indicate the effect of each variance by selecting favorable, unfavorable, or no variance.