The standard direct labor cost per unit for a company was $21 = $14 per hour x 1.5 hours per unit). During the period, actual direct labor costs amounted to $136.500, 9.600 labor-hours were worked, and 5.600 units were produced. Required: Compute the direct labor price and efficiency variances for the period. (Indicate the effect of each varlance by selecting "F" for favorable, or "U" for unfavorable. If there is no effect, do not select elther option.) Answer is complete but not entirely correct. S Price variance Efficiency variance 22U 21 U S