Motts Incorporated has a standard cost system in which the standard direct labor for a particular product is 0.5 hours at the standard rate of $21.0 per hour. The company has reported the following actual results for the product for October: Required: a. Compute the labor rate variance for October. b. Compute the labor efficiency variance for October. Note: Indicate the effect of each variance by selecting "F" for favorable, " U " for unfavorable, and "None" for no effect (i.e., zero variance). Input all amounts as positive values