The standard labor cost in the production of a pair of Espresso Brand athletic shoes is 0.40 hours at $14.00 per hour. During the month of June, 22,600 pairs were produced. Actual labor costs were $99,360 for 8,280 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 O decimal places, e.g. 125. Enter all variances as a positive number.) Labor Rate Variance $ Labor Efficiency Variance