Pendennis plc had the following budget and actual figures for Product ZN6 during April: Output Budget 2,200 units Sales revenue 176,000 Actual 2,500 units 205,000 Raw materials (77,000) 22,000 metres Labour (66,000) 11,000 hours Fixed overheads (24,200) (98,800) 28,000 metres (65,000) 13,000 hours (21,400) Profit 8,800 19,800 What is the direct labour rate variance for Product ZN6 for the month of April? What is the direct labour efficiency variance for Product ZN6 for the month of April