Brooks Clothing Company has the following direct labor standard for the wool in its winter hat:

$1\mathrm{.}5$ standard hours per hat at $$25$ per hat

Last month employees actually worked $4,200$ hours at a total labor cost of $$122,500$ to make $3,000$ hats.

Calculate the Direct Labor Rate Variance AND determine if it is Favorable or Unfavorable.

Calculate the Direct Labor Efficiency Variance AND determine if it is Favorable or Unfavorable.