The following labor standards have been established for a particutar product: Standard tabor hours per unit of nutput A.hheurs317.30perhour The following data pertain to operations concerning the product for the last month: Required: Aequired: What is the labor rate variance for the month? (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (l.e., zero b. What is the labor efficlency variance for the month? variance). Input all amounts as positive values.)