Smithson, Inc. manufactures lead crystal glasses. The standard direct labor time is $0\mathrm{.}2$ hour per glass, at a cost of $$13$ per hour. The actual results for one month's production of $7,100$ glasses were $0\mathrm{.}4$ hours per glass, at a cost of $$11$ per hourCalculate the direct labor cost variance and the direct labor efficiency variance.