The standards for product G$78$V specify $6\mathrm{.}0$ direct labor$-$hours per unit at $$14\mathrm{.}00$ per direct labor$-$hour. Last month $1,790$ units of product G$78$V were produced using $10,800$ direct labor$-$hours at a total direct labor wage cost of $$145,220.$

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,$]]$