At Sandra's Sewing Company the actual cost of direct labour per hour is $15.20 and the standard cost of direct labour per hour is $14.00. One and a half budgeted direct labour hours are allowed per finished unit. During the current period, 500 finished goods were produced using 2,050 direct labour hours. How much is the direct labour efficiency variance at Sandra's Sewing Company? O A. $18,200 unfavourable O B. $19,760 unfavourable O c. $19,760 favourable OD. $18,200 favourable Irvin Racquet Company produces tennis racquets. The direct labour standard for each racquet is 0.50 hours at a cost of $22.00 per direct labour hour. During the month of April, Irvin Racquet Company used 4,200 direct labour hours to produce 2,350 racquets. Total direct labour cost for April was $91,350. What is the labour price (rate) variance for Irvin Racquet Company for April? A. $1,050 unfavourable B. $1,050 favourable OC. $39,650 unfavourable D. $39,650 favourable