1 .Marymount Company makes one product. In the month of April, it made 3,500 units. Workers were paid $32 per hour for labor, for a total of $718,848. The standard hours per unit are 6.4, and the standard labor wage rate is $38.40 per hour.

a. What is the rate variance? (enter positive for favorable, negative for unfavorable; dollars and cents).

b. What is the efficiency variance? (enter positive for favorable, negative for unfavorable; dollars and cents).