AtPearl City, the standard quantity of labor is22hours per refrigeration unit. The standard wage rate is $34. In July, the company produced81refrigeration units and incurred2,090labor hours at a cost of $66,880.

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.)