Required information [The following information applies to the questions displayed below.] A manufactured product has the following information for June. Direct materials Direct labor Standard Quantity and Cost 5 pounds $8 per pound 2 DLH @ $17 per DLH Overhead 2 DLH $12 per DLH Units manufactured Actual Results 40, 500 pounds $8.10 per pound 15, 700 hours @ $17.50 per hour 8,000 units $ 198,900 Compute the (1) direct labor rate variance and (2) direct labor efficiency variance. (Indicate the effect of each variance by select 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 AH Actual Cost X Standard Cost AR AH X SR SH X SR X x x $ 0 $ 0 0 $ 0