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Following is information about Carlas Song direct labour hours and wages last period. Actual labour hours for guides at the standard price per hour $2,568.00

Following is information about Carlas Song direct labour hours and wages last period.

Actual labour hours for guides at the standard price per hour $2,568.00
Actual labour hours for guides at the actual price per hour (240 hours x $11.20/hr) 2,688.00
Standard labour hours for guides at the standard price per hour 2,140.00
Standard labour hours for guides at the actual price per hour 2,240.00
Actual labour hours for naturalists at the standard price per hour $6,536.00
Actual labour hours for naturalists at the actual price per hour (344 hours $17.00/hr) 5,848.00
Standard labour hours for naturalists at the standard price per hour 7,296.00
Standard labour hours for naturalists at the actual price per hour 6,528.00

Calculate the direct labour price variances

Guides $_____ (Favourable/unfavourable/neither)

Naturalists $_____ (Favourable/unfavourable/neither)

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