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

Standard labor hours per unit of output		4.6	hours
Standard labor rate	$	17.50	per hour

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

Actual hours worked		6,000	hours
Actual total labor cost	$	105,600
Actual output		1,200	units

Required:

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

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