The standard labor cost in the production of a pair of Lawn Brand athletic shoes is 0.40 hours at $14.00 per hour. During the month of June, 23,370 pairs were produced. Actual labor costs were $100,440 for 8,370 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.)

Labor Rate Variance		$ enter labor rate variance as a dollar amount		select an option Unfavorable Favorable Neither Unfavorable nor Favorable
Labor Efficiency Variance		$ enter labor efficiency variance as a dollar amount		select an option Unfavorable Favorable Neither Unfavorable nor Favorable