Tiger Company makes a product and uses the following standard unit costs for that product:

Direct material quantity standard

6 pound per unit

Direct material price standard

$ 9 per pound

Direct labor time standard

3.5 hours per unit

Direct labor rate standard

$12 per hour

Variable manufacturing overhead rate standard

$ 6 per machine hour

Fixed manufacturing overhead rate standard

$ 5 per machine hour

Machine hours standard

3 hours per unit

Given the flowing actual cost and usage data, compute the direct labor rate and the direct labor efficiency variances.