Required information [The following information applies to the questions displayed below.) Devi Corporation makes metal figurines. The following information for June is provided below for manufacturing the figurines Direct materials Direct labor Overhead Units manufactured Standard 7 lbs. $8 per lb. 3 hrs. $15 per hr. 3 hrs. $12 per hr. Actual 52,900 lbs. $8.10 per lb. 22,100 hrs. $15.60 per hr. $276,600 7,500 Compute the direct labor rate variance and the direct labor efficiency variance. (Indicate the effect of each variance by select 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 S 0 0