Deporte Company produces single-colored t-shirts. Materials for the shirts are dyed in large vats. After dying the materiais for a given coloe, the vats must be cleaned and prepered for the next batch of materials to be colored. The following atandards for changeover for a given batch kaye been established: During the yeac, 79,500 pounds of material were purchased and used for the changeover activity. There were 30,000 batches produced, with the following actuat prime coati: Compute the moterials and labor variances associated with the changeover activity, labeling each varlance as favorable or unfavorable