Paradise Corp. has determined a standard labor cost per unit of $12.50 (1 hour $12.50 per hour). Last month, Paradise incurred 2,100 direct labor hours for which it paid $25,200. The company also produced and sold 2,150 units during the month. Calculate the direct labor rate, efficiency, and spending variances. (Round your intermediate calculations to 2 decimal places. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable.)