At the start of 2021, Sipacore Express Company determined its standard labor cost to be 2.03 hours per unit at $12.00 per hour. The budget for variable overhead was $9 per unit, and budgeted fixed overhead was $15,000 for the year. Expected annual production was 6,000 units. During 2021, the actual cost of labor was $14.38 per hour. Sipacore Express produced 4,900 units requiring 12,000 direct labor hours. Actual overhead for the year was $53,530. 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.)

Labor Rate Variance		$enter labor rate variance as a dollar amount		select an option FavorableUnfavorableNeither Unfavorable nor Favorable
Labor Efficiency Variance		$enter labor efficiency variance as a dollar amount		select an option FavorableUnfavorableNeither Unfavorable nor Favorable
Controllable Overhead Variance		$enter controlled overhead variance as a dollar amount		select an option FavorableUnfavorableNeither Unfavorable nor Favorable
Overhead Volume Variance		$enter overhead volume variance as a dollar amount		select an option UnfavorableNeither Unfavorable nor FavorableFavorable