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HEMVIWWI HUOLIM I SLUTS Upaye ve A manufactured product has the following information for June Standard Quantity and cost Actual Results Direct materials 6 pounds $9 per pound 44,900 pounds 59.20 per pound Direct labor 3 DL $16 per Du 22,000 hours $16.60 per hour Overhead JL $12 per DLR $ 272,000 Units manufactured 7.400 units 2 Exercise 8-10 (Algo) Direct labor variances LO P3 Compute the (1) direct labor rate variance and (2) direct labor efficiency variance (Indicate the effect of each variance by selecting favorable, unfavorable, or no variance. Round "Rate per hour answers to 2 decimal places.) AH Actual Hours SH Standard Hours AR-Actual Rate SR Standard Rate Actual Cost Standard Cost