The following lobor stondards have been established for a partlcular product: Etandafd labor hours per unit or output Beandard labor hate 6.4 .5 houro The following dato pertain to operations concerning the product for the last month: Required: a. What is the labor rate variance for the month? b. What is the labor efficiency variance for the month? (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e. zero variance). Input all amounts as positive values.)