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The standard labor cost in the production of a pair of Elkhardt Brand athletic shoes is 0 . 4 0 hours at $ 1 4

The standard labor cost in the production of a pair of Elkhardt Brand athletic shoes is 0.40 hours at $14.00 per hour. During the month of June, 22,670 pairs were produced. Actual labor costs were $114,790 for 8,830 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.)

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