Current Attempt in Progress At the start of 2021, Munchies Express Company determined its standard labor cost to be 2.19 hours per unit at $13.00 per hour. The budget for variable overhead was $10 per unit, and budgeted fixed overhead was $15,000 for the year. Expected annual production was 6,000 units. During 2021, the actual cost of labor was $15.03 per hour. Munchies Express produced 4,400 units requiring 11,000 direct labor hours. Actual overhead for the year was $53,580. Calculate labor rate and efficiency variances and the controllable overhead variance and the overhead volume variance. (Round intermediate calculations to 2 decimal places, e.g. 15.25 and final answers to O decimal places, e.g. 125. Enter all variances as a positive number.) Labor Rate Variance Labor Efficiency Variance S Controllable Overhead Variance $ Overhead Volume Variance $