Botella, Inc. produces plastic bottles. Each bottle has a standard labor requirement of $0\mathrm{.}025$ hours. During the month of April, $500,000$ bottles were produced using $14,000$ labor hours @ $$9\mathrm{.}00.$ The standard wage rate is $$8\mathrm{.}50$ per hour.

Required:

Calculate the total variance for production labor for the month of April.

Calculate the labor rate and efficiency variances using the columnar and formula approaches.