The standard labor cost in the production of pair of Cinrich brand athletic shoes is 0.40 hours at $13 per hour. during the month of June. 23,420 pairs were produced. Actual labor costs were $104 for 8,030 hours. Compute the labor rate and labor efficiency variances for the month of June.

The standard labor cost in the production of a pair of Cinrich Brand athletic shoes is 0.40 hours at $13.00 per hour. During the month of June, 23,420 pairs were produced. Actual labor costs were $104,390 for 8,030 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.)