Fine Lumber Inc. mills and finishes furniture kits. A certain kit requires the following:

Direct materials standard 2 square yards at $13.50 per yard

Direct manufacturing labor standard 1.5 hours at $20.00 per hour

During the third quarter, the company made 1,500 kits and used 3,150 square yards of wood costing $42,600. Direct labor totaled 2,100 hours for $46,150.

Determine the following related to direct manufacturing labor variances

Price variance	Answer 1Choose...$3,000 favorable$4,150 unfavorable$4,150 favorable$3,000 unfavorable$23.98 per hour$21.98 per hour
Actual labor rate	Answer 2Choose...$3,000 favorable$4,150 unfavorable$4,150 favorable$3,000 unfavorable$23.98 per hour$21.98 per hour
Efficiency variance	Answer 3Choose...$3,000 favorable$4,150 unfavorable$4,150 favorable$3,000 unfavorable$23.98 per hour$21.98 per hour