During January, Sheffield Co. incurs 2,010 hours of direct labor at an hourly cost of $11.80 to produce 1,090 units of its finished product. Sheffield's standard labor cost per unit of output is $22 (2 hours $11.00).

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

Total Labor Variance

Labor Price Variance

Labor Quantity Variance