The standards for product G$78$V specify $5\mathrm{.}3$ direct labor$-$hours per unit at $$13\mathrm{.}50$ per direct labor$-$hour. Last month $1,720$ units product G$78$V were produced using $9,150$ direct labor$-$hours at a total direct labor wage cost of $$120,220$

Required:

a$.$ What was the labor rate variance for the month?

b$.$ What was the labor efficiency variance for the month?

$($Indicate the effect of each variance by selecting $"F"$ for favorable, $"$U$"$ for unfavorable, and "None" for no effect $($i$.$e$.,$ zero variance$).$ Input all amounts as positive values.$)$

$\backslash$table$[[$a$.$ Labor rate variance,,$],[$b$.$ Labor efficiency variance,,$]]$