Harmelon manufactures specialty electronic circuitry through a photoelectronic process. One of the products, Model ZR30, has a standard labor time of 0.5 hour and a standard labor rate of $12.50 per hour. During February, the following activities pertaining to direct labor for ZR30 were recorded:

Direct labor hours used: 2,230

Direct labor cost: $34,000

Units of Zr30 manufactured: 4,800

1. Determine the labor rate variance and determine if its favorable or unfavorable.

$____

Determine the labor efficiency variance and determine if its favorable or unfavorable.

$________

Determine the total flexible budget labor cost variance and determine if its favorable or unfavorable.

$________