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Are these variances favorable or unfavorable? Variances for Collar Sales Favorable/ Variance Unfavorable Direct Labor Time Variance (Actual Hours - Standard Hours) x Standard Rate

Are these variances favorable or unfavorable?

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Variances for Collar Sales Favorable/ Variance Unfavorable Direct Labor Time Variance (Actual Hours - Standard Hours) x Standard Rate S 293.34 Direct Labor Rate Variance (Actual Rate - Standard Rate) x Actual Hours S 329.94 Direct Materials Quantity/Efficiency Variance (Actual Quantity - Standard Quantity) x Standard Price S (14,828.42) Direct Materials Price Variance (Actual Price - Standard Price) x Actual Quantity S 10,828.80

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