Paradise Corp. has determined a standard labor cost per unit of $27 (0.50 hour * $54 per hour). Last month, Paradise incurred 980 direct labor hours for which it paid $26,705. The company produced and sold 2,700 units during the month. Calculate the direct labor rate, efficiency, and spending varlances. (Indicate the effect of each verlance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (I.e., zero varlance). Round your intermediate calculations to 2 decimal places.) Direct Labor Rate Variance Direct Labor Efficiency Variance Total Direct Labor Spending Variance