Required information

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A manufactured product has the following information for June.

$\backslash$table$[[$Direct materials,Standard Quantity and Cost,Actual Results$],[$Direct labor,$6$ pounds @ $$8$ per pound,$45,500$ pounds @ $$8\mathrm{.}20$ per pound$],[$Overhead$,3$ DLH @ $$16$ per DLH$,22,200$ hours @ $$16\mathrm{.}60$ per hour$],[$Units manufactured,$3$ DLH @ $$12$ per DLH$,$$$275,200$ 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 Rate