Good Value Products prepares its budgets based on standard costs. A responsibility report is prepared monthly, showing the differences between the budget and actual results. Variances are analyzed and reported separately. There are no materials inventories. The following information relates to the current period: direct materials at 3 gallons at $2.00 per gallon standard, direct labor at 2 hours at $20 per hour standard, factory overhead at $10, total standard overhead cost per unit $56. The actual costs and activities for the month: materials used 7,560 gallons at $1.80 per gallon, output 2,280 units, actual labor costs 3,200 hours at $22 per hour, actual variable overhead $36,450. Prepare a cost variance analysis of direct labor for price variance, efficiency variance and total variance