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$[$The following information applies to the questions displayed below.$]$

A manufactured product has the following information for June.

Standard Quantity and Cost Actual Results

Direct materials $6$ pounds @ $$8$ per pound $53,300$ pounds @ $$8\mathrm{.}20$ per pound

Direct labor $3$ DLH @ $$16$ per DLH $26,100$ hours @ $$16\mathrm{.}50$ per hour

Overhead $3$ DLH @ $$13$ per DLH $ $349,500$

Units manufactured $8,800$ units

Compute the $(1)$ direct labor rate variance and $(2)$ direct labor efficiency variance.

Note: 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 RateRequired information

$[$The following information applies to the questions displayed below.$]$

A manufactured product has the following information for June.

Compute the $(1)$ direct labor rate variance and $(2)$ direct labor efficiency variance.

Note: 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