At the start of 2018, Oak Express Company determined its standard labor cost to be 2.60 hours per unit at $12.00 per hour. The budget for variable overhead was $8 per unit, and budgeted fixed overhead was $15,000 for the year. Expected annual production was 6,000 units. During 2018, the actual cost of labor was $14 per hour. Oak Express produced 4,500 units requiring 12,700 direct labor hours. Actual overhead for the year was $54,400. Calculate labor rate and efficiency variances and the controllable overhead variance and the overhead volume variance. (Round intermediate calculations to 2 decimal places, e.g. 15.25 and final answers to 0 decimal places, e.g. 125. Enter all variances as a positive number.)

blank options are: favorable, non favorable, neither