To produce one unit of Product OU812 requires 4 hours of labor at a standard cost per hour of $\$ 8.50$. During the month of September, 15,000 units were produced. Actual hours and costs for the month are as follows:

Actual direct labor hours \\ 58,800 \\ Actual direct labor costs. \\ $\$ 498,000$ \\ 1. Compute the actual cost per hour of direct labor for the month of September. \\ 2. Compute the labor rate variance. \\ 3. Compute the labor efficiency variance.