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During January, Blue Spruce Co. incurs 2,090 hours of direct labor at an hourly cost of $11.80 to produce 1.130 units of its finished product.

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During January, Blue Spruce Co. incurs 2,090 hours of direct labor at an hourly cost of $11.80 to produce 1.130 units of its finished product. Blue Spruce's standard labor cost per unit of output is $22 (2 hours $11.00). Compute the total, price, and quantity labor variances for Blue Spruce Co. for January. Identify whether each variance is favorable or unfavorable

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