Required information [The following information applies to the questions displayed below.] A manufactured product has the following information for June. Direct materials Direct labor Overhead Units manufactured Standard Quantity and Cost 5 pounds @ $8 per pound 3 DLH @ $17 per DLH 3 DLH @ $13 per DLH Actual Results 43,100 pounds @ $8.10 per pound 25,100 hours @ $17.50 per hour $ 338,300 8,500 units Compute the (1) direct labor rate variance and (2) direct labor efficiency variance. (Indicate the effect of each variance by se 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 Actual Cost AH X AR Direct labor rate variance Direct labor efficiency variance Total direct labor variance $ 0 AH X SR X $ 0 Unfavorable 0 Favorable Unfavorable $ 0 Standard Cost SH SR X +