The standard labor cost in the production of a pair ofCanarieBrand athletic shoes is0.40hours at $12.00per hour. During the month of June,22,650pairs were produced. Actual labor costs were $91,920for7,660hours. 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 $, (Favorable/Unfavorable/Neither)

Labor Efficiency Variance $, (Favorable/Unfavorable/Neither)