Baker Bakery's procedure for making popcorn pie consisted of: 0.5 gallons of popcorn syrup and .5 hours of direct labor to make the pie. The expected cost for the syrup was $9 per gallon. Overhead was to be applied at $12 per direct labor hour. Direct labor was to be paid $10 per hour.

The production payroll for the period totaled 1,800 hours paid at $8 per hour to make the 3,000 pies. Payroll was paid in cash

Based upon the production level of 3,000 pies:

What was the actual payroll paid? $

What is the total standard cost of the labor that will be included in production? $

The total labor rate variance at the current production rate is $ and it is (favorable, unfavorable)

The total labor efficiency variance at the current rate of production is $ and it is (favorable, unfavorable)