Required information [The following information applies to the questions displayed below.) One of Peter Drinkwater International product has the following information for September. Direct materials Direct labor Overhead Units manufactured Standard 5 lbs. @ $9 per lb. 3 hrs. @ $15 per hr. 3 hrs. @ $12 per hr. Actual 36,900 lbs. @ $9.20 per lb. 21,600 hrs. @ $15.40 per hr. $ 268,900 7,300 Compute the direct labor rate variance and the direct labor efficiency variance. (Indicate the effect of each variance by selecting for favorable, unfavorable, and 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 Standard Cost $ 0 $ 0