One of Peter Drinkwater International product has the following information for September. Actual Direct materials Direct labor Overhead Units manufactured Standard 6 lbs. e $8 per lb. 52,100 165. 38.20 per 2 hrs. e $16 per hr. 16,800 hrs. @ $16.60 per 2 hrs. @ $13 per hr. $230,160 8,600 Compute the direct labor rate variance and the direct labor efficiency variance (Indicate the effect of each variance by selecting for favorable, unfavorable, and no variance. Round "Rate per hour answers to 2 decimal places.) AH = Actual Hours SH - Standard Hours HAR = Actual Rate SR = Standard Rate Standard Cost