Deporte Compary produces singie-colored t-shirts. Matenials for the shirts are dyed in large vats. After dying the matenials for a given color, the wata muit be cieaned and prepared for the next batch of materials to be colored The following standards for ehangeover for a given bateh have been establithed: During the yeat, 79,500 pounds of material were purchosed and used for the changeover activity. There were 30,000 batches pricduced, with the foliowing sctual prime costs Compute the materists and labor variances associated with the changeover actinty, labeing each variance as favbrabre or unfaworable