The following information is available for a manufacturer. Compute the direct labor rate and efficiency variances and label them as favorable (F) or unfavorable (U). Actual direct labor cost (6,250 hours @ $13.10 per hour) $81,875 Standard direct labor hours per unit . 2.0 hours Standard direct labor rate per hour $13.00 Actual production (units) . 2,500 units Budgeted production (units) . 3,000 units