The below information describes a company's use of direct labor in a recent period.

Actual direct labor hours used (AH)		65,000
Actual direct labor hourly rate (AR)	ps	15
Standard direct labor hourly rate (SR)	ps	14
Standard hours of direct labor per units produced (SH)		67,000

AH = Actual Hours
SH = Standard Hours
AR = Actual Rate
SR = Standard Rate

Compute the direct labor rate and efficiency variances for the period, classifying each as favorable or unfavorable.

real cost			0				0	Standard cost
			$0	0			$0
				$0
				0