Paradise Corp. has determined a standard labor cost per unit of $22(0.50 hour $44 per hour). Last month. Paradise incurred 970 direct labor hours for which it paid $25,220. The company produced and sold 2,450 units during the month. Calculate the direct labor rate, efficiency, and spending variances. (Indicate the effect of each variance by selecting " F " for favorable. "U" for unfavorable, and "None" for no effect (l.e., zero variance). Round your intermediate calculations to 2 decimal places.)