The following labour standards have been established for a particular product: Standard labour hours per unit of output 3.0 hours Standard labour rate $12.17 per hour The following data pertain to operations concerning the product for the last month: Actual hours worked 6,900 hours Actual total labour cost $80,700 Actual output 2,700 units Required: a) What was the labour rate variance for the month? b) What was the labour efficiency variance for the month