Required information

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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