During January, Pina Colada Co$.$ incurs $1,970$ hours of direct labor at an hourly cost of $$11\mathrm{.}80$ to produce $1,080$ units of its finished product. Pina Colada's standard labor cost per unit of output is $$22(2$ hours $x$ $$11\mathrm{.}00.$

Compute the total, price, and quantity labor variances for Pina Colada Co$.$ for January. Identify whether each variance is favorable or unfavorable.

Total Labor Variance

Labor Price Variance

$

Labor Quantity Variance

$

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