The following data relate to product no. 33 of La Quinta Corporation: Direct labor standard: 7 hours at $13 per hour Direct labor used in production: 50,000 hours at a cost of $660,000 Manufacturing activity: 7,000 units completed .

1. The direct-labor rate variance is:

a. $9,800F.

b. $9,800U.

c. $10,000F.

d. $10,000U.

e. None of these.

2. The direct-labor efficiency variance is:

a. $13,000F.

b. $13,000U.

c. $13,200F.

d. $13,200U.

e. None of these.