Computing labor rate and efficiency variances. In the Finishing Department of the Lucas Furniture Company, each bookcase manufactured requires 30 minutes of sanding labor and 45 minutes of painting labor. The standard wage rate for sanding personnel is $8 per hour, and the standard wage rate for painting personnel is $12 per hour. During October 19X1, 320 bookcases were manufactured.

The sanding labor required was 158 hours at a total cost of $1,264, and the painting labor required was 246 hours at a total cost of $2,007.36. Compute the labor rate variances and the labor efficiency variances for the month. Show whether the variances are favorable or unfavorable.