A company makes table lamps, for which the following standards have been developed: Standard Inputs Expected for Each Unit of Output Direct materials 20 kilograms Direct labour 6 hours Standard Price Expected per Unit of Output Direct materials $2 per kilogram Direct labour $8 per hour During January, production of 100 lamps was expected, but 110 lamps were actually completed. Direct materials purchased and used were 2,100 kilograms at an actual price of $ 2.20 per kilogram. Direct labour cost for the month was $ 5,310, and the actual pay per hour was $ 9.00. The direct-labour efficiency variance for the month of January is a) $ 70 favourable b) $ 560 favourable. c) $ 560 unfavourable d) $ 630 favourable e) $ 630 unfavourable The direct-material price variance for January is a) $ 20 favourable b) $ 420 unfavourable. c) $ 420 favourable. d) $ 400 unfavourable. e) $ 400 favourable