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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 @ $9 per pound	53,900	pounds @ $9.20 per pound
Direct labor	2 DLH @ $16 per DLH	17,500	hours @ $16.40 per hour
Overhead	2 DLH @ $12 per DLH	$ 220,300
Units manufactured		8,900	units

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