Favorable or unfavorable

DATA FOR VARIANCE ANALYSIS: Standard Standard Actual Actual Hours Rate Hours Rate Grooming Labor 150 $ 180 $ 11.50 12.00 Grooming Materials 1,000 $ 1,200 2.00 3.00 Favorable/ Unfavorable Variance Groomer Direct Labor Time Var iance (Actual Hours Standard Hours) x Standard Rate 360.00 Groomer Direct Labor Rate Variance (Actual Rate Standard Rate) x Actual Hours (90.00) Direct Materials Quantity/Efficiency Variance (Actual Quantity - Standard Quantity) x Standard Price 400.00 Direct Materials Price Variance (Actual Price Standard Price) x Actual Quantity 1,200.00