The following labor standards have been established for a particular product: 5 Standard labor-hours per unit of output Standard labor rate 9.1 hours $ 17.10 per hour The following data pertain to operations concerning the product for the last month: Actual hours worked Actual total labor cost Actual output 10,100 hours $ 169,680 1,000 units What is the labor rate variance for the month? The following standards for variable manufacturing overhead have been established for a company that makes only one product: 6 Standard hours per unit of output 8.8 hours Standard variable overhead rate $15.20 per hour The following data pertain to operations for the last month: Actual hours Actual total variable manufacturing overhead cost Actual output 2,950 hours $ 45,610 150 units What is the variable overhead efficiency variance for the month