The standard labor cost in the production of a pair ofEspressoBrand athletic shoes is0.40hours at $14.00per hour. During the month of June,26,090pairs were produced. Actual labor costs were $123,750for8,250hours. 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 $__________________ ( Unfavorable or Favorable or Neither )

Labor Efficiency Variance $________________ ( Unfavorable or Favorable or Neither )