Question 3 20 pts Sprocket Partners (SP) produces specialty sprocket products. The company expects to pay $34.90 per hour for their direct labor. SP's workforce worked 2,262.90 hours during the month of August and was paid $33.70 per hour. A standard of 2.50 hours of direct labor is expected to be used for each specialty sprocket product produced. Even though SP expected to produce 921 finished produced, they actually produced 875 finished specialty sprocket products during the month of August. Round your final answers to the nearest whole dollar/input code: 0 Enter a favorable variance as a positive number (no sign needed) Enter an unfavorable variances as a negative number (minus sign in front of the digits) How much is the Rate Variance? $ How much is the Efficiency/Time Variance? $