Ceradyne Band Uniforms uses a standard costing system. The standard material and labor costs for producing a marching band hat are as follows:

Materials (0.90 yards $11.50)		$10.35
Direct labor (1.20 hours $14.00)		$16.80

During May, the company produced 3,790 band hats; 3,710 yards of material were purchased for $41,181, and 2,970 yards of material were used in production. Also during May, 4,520 direct labor hours were worked at a cost of $67,800. Calculate material price and quantity variances and labor rate and efficiency variances. Indicate whether the variances are favorable or unfavorable. (Round intermediate calculations to 2 decimal places, e.g. 15.25 and final answers to 0 decimal places, e.g. 125. Enter all variances as a positive number.)

blank options are favorable, non favorable, neither