Preble Company manufactures one product. Its variable manufacturing overhead is applied to production based on direct labor-hours and its standard cost card per unit is as follows: Direct material: 6 pounds at $8.00 per pound $ 48.00 Direct labor: 4 hours at $17 per hour 68.00 Variable overhead: 4 hours at $4 per hour 16.00 Total standard variable cost per unit $ 132.00 The company also established the following cost formulas for its selling expenses: Fixed Cost per Month Variable Cost per Unit Sold Advertising $ 370,000 Sales salaries and commissions $ 440,000 $ 29.00 Shipping expenses $ 20.00 The planning budget for March was based on producing and selling 19,000 units. However, during March the company actually produced and sold 24,000 units and incurred the following costs: Purchased 160,000 pounds of raw materials at a cost of $7.20 per pound. All of this material was used in production. Direct-laborers worked 72,000 hours at a rate of $18.00 per hour. Total variable manufacturing overhead for the month was $336,960. Total advertising, sales salaries and commissions, and shipping expenses were $374,000, $540,000, and $285,000, respectively.

Whats the direct labor efficiency for march? Whats the direct labor rate variance for March?