Engineered cost variances

Fred's Freight employs three drivers who are paid $$20$ per hour for regular time and $$30$ for overtime. A single pickup and delivery requires, on average, one hour

of driver time. Drivers are paid for a $40-$hour week because they must be on call all day. One driver stands by for after$-$hour deliveries. Analyze the labor cost

variances for one week in which the company made $105$ daytime deliveries and $12$ after$-$hour deliveries. The payroll for drivers for that week was $$2,780.$ The

employees worked $120$ hours of regular time and $15$ hours of overtime.

Note: Do not use a negative sign with your answers.

Total labor variance: $

Labor rate variance: $

Labor efficiency variance: $$