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The following standard costing data, per unit, are for Dixon Ltd. for January Direct materials 50 kilograms at $4.00 per kilogram Direct labour 7 hours at $15.00 per hour Variable overhead 7 hours at $5.00 per hour Fixed overhead $49 During January, Dixon produced 750 units of output, 30 units fewer than expected. Direct materials purchased and used were 36,000 kilograms at a total cost of $147,600. Direct labour used was 5,880 hours at $14.2 per hour. Variable overhead cost was $25,950. Actual fixed overhead cost was $39,000. Fixed overhead cost is applied using direct labour-hours. The normal volume is the same as the planned volume for January Required: 1. What were the rate and efficiency variances, respectively, for direct labour (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance).) Labour rate variance Labour efficiency variance