Kahlotus Company uses standard costs and a flexible budget for controlling its service activities. In March, the company serviced $11,000$ units of its product using $30,000$ actual direct labor hours. The actual hourly rate was $$19\mathrm{.}00.$ Three direct labor hours is the standard allowance for servicing one unit of product. The standard labor rate is $$19\mathrm{.}50$ per hour.

a$.$

Compute the rate and efficiency variances for direct labor.

b$.$

Prepare a journal entry to record the variances in the accounting records.