At Accustart, the standard quantity of labor is 22 hours per refrigeration unit. The standard wage rate is $34. In July, the company produced 86 refrigeration units and incurred 2,090 labor hours at a cost of $71,060. Calculate the labor rate variance and the labor efficiency variance. Indicate whether the variances are favorable or unfavorable. (Round intermediate calculations to 2 decimal places, e.g. 14.37 and final answers to 0 decimal places, e.g. 125. Enter all variances as a positive number.)

Labor Rate Variance		$		Unfavorable,Neither Unfavorable nor Favorable, Favorable
Labor Efficiency Variance		$