Answer:
$1,614 favorable ; $600 unfavorable
Explanation:
The computations are shown below:
Direct Labor Rate Variance
= Direct labor cost incurred - Direct labor hours worked × Standard rate
= $159,786 - 13,450 hours × $12
= $159,786 - $161,400
= $1,614 favorable
Direct Labor Efficiency Variance
= (Standard Hours allowed - Actual hours) × Standard rate
= (3,350 units × 4 hour - 13,450 hours) × $12
= (13,400 hours - 13,450 hours) × $12
= $600 unfavorable