The following labor standards have been established for a particular product:

Standard labor hours per unit of output

$4\mathrm{.}7$ hours

Standard labor rate

$20\mathrm{.}50$ per hour

The following data pertain to operations concerning the product for the last month:

Actual hours worked

Actual total labor cost

Actual output

$7,300$ hours

$$150,380$

$1,500$ units

Required:

a$.$ What is the labor rate variance for the month?

b$.$ What is the labor efficiency variance for the month?

$($Indicate the effect of each variance by selecting $"$F$"$ for favorable, $"$U$"$ for unfavorable, and "None" for no effect $($i$.$e$.,$ zero variance$).$ Input all amounts as positive values.$)$

$\backslash$table$[[$a$.$ Labor rate variance,,$],[$b$.$ Labor efficiency variance,,$]]$