The following labor standards have been set for a product:

Standard labor hours per unit

$12$ hours

Standard wage rate

$$12\mathrm{.}75$

The following data pertain to operations for the period:

Actual hours worked

$11,400$

Actual total labor cost

$$151,900$

Units produced during the period

$1,400$

Calculate the direct labor rate and efficiency variances and indicate whether the variances are favorable or unfavorable.

Direct labor rate variance

$ $$

Direct labor efficiency variance $ $$