Bramble Family Instruments makes cellos. During the past year, the company made 6,460 cellos even though the budget planned for only 5,700. The company paid its workers an average of $20 per hour, which was $0.50 higher than the standard labor rate. The production manager budgets 4 direct labor hours per cello. During the year, a total of 24,450 direct labor hours were worked. (a) Calculate the direct labor rate and efficiency variances. (If variance is zero, select "Not Applicable" and enter O for the amounts.) Direct labor rate variance $ 12,225 Unfavorable Direct labor efficiency variance $ 27,055 Favorable The following information is available for Swifty's Chocolates: Actual production 3,100 boxes Budgeted production 3,550 boxes Direct Materials Standard Actual 3 pounds of chocolate per box @ $5.00 per pound 7,600 pounds purchased @ $5.10 per pound 8,100 pounds used (a) Calculate the direct materials price and quantity variances. Direct material price variance 8100 Unfavorable $ Direct material quantity variance 6000 Favorable