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

Standard labor hours per unit of output		4.7	hours
Standard labor rate	$	20.50	per hours

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

Actual hours worked		7,300	hours
Actual total labor cost	$	150,380
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?

(Input all amounts as positive values.)