The following information describes a companys direct labor usage in a recent period.

Actual direct labor hours used (AH)		66,000
Actual direct labor rate per hour (AR)	$	15
Standard direct labor rate per hour (SR)	$	14
Standard direct labor hours for units produced (SH)		67,100

AH = Actual Hours SH = Standard Hours AR = Actual Rate SR = Standard Rate Compute the direct labor rate and efficiency variances for the period and classify each as favorable or unfavorable.

Actual Cost								Standard Cost
			$0	0			$0
				$0
				0