1. Information for Garner Company's direct-labor costs for the month of September was as follows:

Actual direct-labor hours 34,500 hours

Standard direct-labor hours 35,000 hours

Total direct-labor payroll $241,500

Direct-labor efficiency variancefavorable $3,200

What is Garner's direct-labor price (or rate) variance?

$21,000 Favorable

$21,000 Unfavorable

$17,250 Unfavorable

$20,700 Unfavorable

Some other amount

2.Information on Pruitt Company's direct-material costs for the month of July was as follows:

Actual quantity purchased 30,000 units

Actual unit purchase price $2.75

Materials purchase-price variance

unfavorable (based on purchases) $1,500

Standard quantity allowed for actual production 24,000 units

Actual quantity used 22,000 units

For July there was a favorable direct-materials efficiency variance of

$7,950

$5,500

$5,400

$5,600

some other amount