Q plc uses standard costing. The details for April were as follows:
Budgeted output ................................15 000 units
Budgeted labour hours ......................60 000 hours
Budgeted labour cost ....................£540 000
Actual output .....................................14 650 units
Actual labour hours paid ...................61 500 hours
Productive labour hours ....................56 000 hours
Actual labour cost .........................£522 750
Calculate the idle time and labour efficiency variances for April.