Bartels Corp. produces woodcarvings. It takes three hours of direct labor to produce a carving. Bartels' standard labor cost is $11.75 per hour. During September, Bartels produced 10,000 carvings and used 29,140 hours of direct labor at a total cost of $348,500. Indicate labor rate variance, labor effiecieny variance, and total labor variance for the month of September and whether or not they're favorable or unfavorable. Show all work for each variance and state reasons for both the rate variance amd efficiency variance.