Paradise Corporation has determined a standard labor cost per unit of $$22(0\mathrm{.}50$ hours $$$$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.

Required:

Calculate the direct labor rate, efficiency, and spending variances.

Note: Indicate the effect of each variance by selecting $"$F$"$ for favorable, $"$U$"$ for unfavorable, and "None" for no effect $($i$.$e$.,$ zero

variance$).$ Round your intermediate calculations to $2$ decimal places.