Clinton 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 x $12.00) Direct labor (1.20 hours x $15.00) $10.80 $18.00 During May, the company produced 3,499 band hats; 4,110 yards of material were purchased for $39,045, and 3,051 yards of material were used in production. Also during May, 4,313 direct labor hours were worked at a cost of $64,695.00. 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.)