The standard labor cost in the production of a pair of Roger 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 O decimal places, e.g. 125. Enter all variances as a positive number.) Labor Rate Variance Labor Efficiency Variance