Paradise Corporation has determined a standard labor cost per unit of $$26(0\mathrm{.}50$ hours $$$$52$ per hour$).$ Last month, Paradise incurred $978$ direct labor hours, for which it paid $$26,406.$ The company produced and sold $2,650$ 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.

$\backslash$table$[[$Direct Labor Rate Variance,,$],[$Direct Labor Efficiency Variance,,$],[$Total Direct Labor Spending Variance,,$]]$