The standard cost in the production of a pair of Macaron Brand Athletic shoes is 0.40 hours at $13.00 per hour. During the month of June, 25,210 pairs were produced. Actual labor costs were $109,980 for 8,460 hours. Compute the labor rate and labor efficiency variances for the month of June. (Round actual wage rate to 2 decimal places, e.g. 15.25 and final answers to 0 decimal places, e.g. 125. Enter all variances as a positive number.)