Use the Following Cost Information to Calculate the Direct Labor

Use the following cost information to calculate the direct labor rate and efficiency variances and indicate whether they are favorable or unfavorable.
$\begin{array}{|l|r|}\hline\text { Actual costs and quantities: }\\\hline \text { Direct labor cost incurred ............ } & \$ 360,000 \\\hline \text { Direct labor hours used ........... } & 20,000 \text { hours } \\\hline \text { Units produced ................... } & 45,000 \text { units } \\\hline \text { Standard costs and quantities: } &\\\hline \text { Direct labor rate per hour } \ldots \ldots \ldots \ldots \ldots & \$ 16.50 \\\hline \text { hours produce one unit .......... }&0.5\\ \hline \end{array}$