The following data relate to product no. 33 of La Quinta Corporation:

Direct labor standard: 5 hours at $14 per hour

Direct labor used in production: 45,000 hours at a cost of $639,000

Manufacturing activity, product no. 33: 8,900 units completed

Type in ONLY the NUMERICAL ANSWER in the first answer box and either F or U (to denote whether the variance is favorable or unfavorable) in the second answer box for each of the two questions given below:

1) The direct labor rate (i.e. price) variance = $

2) The direct labor efficiency variance = $