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

Standard labor hours per unit of output	4.8	hours
Standard labor rate	$ 20.60	per hour

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

Actual hours worked	7,400	hours
Actual total labor cost	$ 153,180
Actual output	1,500	units

Required:

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

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