Following is information about Novak's Song direct labour hours and wages last period.

Actual labour hours for guides at the standard price per hour $3,000.00

Actual labour hours for guides at the actual price per hour (240 hours x $13.00/hr) 3,120.00

Standard labour hours for guides at the standard price per hour 2,537.50

Standard labour hours for guides at the actual price per hour 2,639.00

Actual labour hours for naturalists at the standard price per hour $6,688.00

Actual labour hours for naturalists at the actual price per hour (352 hours $17.00/hr) 5,984.00

Standard labour hours for naturalists at the standard price per hour 7,391.00

Standard labour hours for naturalists at the actual price per hour 6,613.00

A)Calculate the direct labour efficiency variances.(Enter all amounts as positive. Round intermediate calculations and final answers to 2 decimal places, e.g. 125.54.)

Guides $ Answer & Favourable/ Unfavourable/ Neither Favourable nor Unfavourable

Naturalists $ Answer & Favourable/ Unfavourable/ Neither Favourable nor Unfavourable