Sage Corp. uses a standard cost system to account for the costs of its one product. Standards are 2.9 pounds of materials at $13 per pound and 4.0 hours of labor at a standard wage rate of $10. During July, Sage Corp produced 3,390 units. Materials purchased and used totaled 10,070 pounds at a total cost of $143,000. Payroll totaled $133,920 for 13,180 hours worked

A Calculate the direct labor rate variance

B Calculate the direct labor efficiency variance