At Lawn, the standard quantity of labor is 25 hours per refrigeration unit. The standard wage rate is $35. In July, the company produced 75 refrigeration units and incurred 2,090 labor hours at a cost of $73,150. 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		$enter labour rate variance in dollar amount		select an option Neither Unfavorable nor FavorableUnfavorableFavorable
Labor Efficiency Variance		$enter labour efficiency in dollar amount		select an option UnfavorableFavorableNeither Unfavorable nor Favorable