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 $ $17\mathrm{.}40$ per hour

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

Actual hours worked $5,900$ hours

Actual total labor cost $ $103,250$

Actual output $1,200$ units

Required:

What is the labor rate variance for the month?

What is the labor efficiency variance for the month?

Note: 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.