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

Standard labor hours per unit of output..................0.3.........hours

Standard labor rate................................................$15.50....hour

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

Actual hours worked...........................3,800..........hours

Actual total labor cost.........................$59,470

Actual output......................................12,800.........units

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

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