$\backslash$table$[[,$Standard Quantity and Cost,Actubt Results$],[\backslash$table$[[$Dlfect moterials$],[$birect tabor$]],7$ pounds a $$9$ per pound,$59,209$ poinds e $59\mathrm{.}20$ per pound$],[$Overhead$,\backslash$table$[[3$ DLM & $$15$ per DLH$],[3$ DLH & $$12$ per DLA$]],$s $262,200$ hours e $$16\mathrm{.}60$ per hour$],[$Units meryf,,$7,100$ units$]]$

Compute the $(1)$ drect labor rate variance and $(2)$ direst labor etificlency variance $($indicate the effect of each variance by selecting favorable, untayorsble, or no variance. Round "Rate per hour$-$answers to $2$ decimal places$)$

$AH=$ Actual Hours

$SH=$ Standeid Hours

$AR=$ Actual Rale

$SR=$ Standard Rme