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

Standard labor hours per unit of output		4.2	hours
Standard labor rate	$	17.90	per hour

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

Actual hours worked		6,400	hours
Actual total labor cost	$	115,200
Actual output		1,400	units

Required:

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

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