26.Firm P produced 45,000 cellphones using 9,000 hours of labor in 2004; total labor costs were $54,000. In 2003, firm D produced 48,000 cellphones using 8,000 hours of labor; total labor costs were $40,000.The labor price variance is__________ and the labor volume variance is_________________and the labor efficiency variance is_______________.

27.Firm P produced 45,000 cellphones using 9,000 hours of labor in 2003; total labor costs were $54,000. In 2004, firm D produced 48,000 cellphones using 8,000 hours of labor; total labor costs were $40,000.The labor price variance is__________ and the labor volume variance is_________________and the labor efficiency variance is_______________.