Harris Manufacturing produces white sauce. It uses units as the cost driver for overhead. The following information was provided concerning its standard cost system for 2020:

Budgeted and Standard Data			Actual Data
Material	1/4 lb. @ $14 per pound		Produced	6,200 units
Labor	1.4 hrs. @ $16 per hour		Materials purchased	1,600 lbs. for $13.70/ pound
Total fixed overhead	$84,000		Materials used	1,520 lbs.
Variable overhead	$6.50 per unit		Labor worked	8,740 hrs. at $15.90/hour
Production	6,000 units		Total overhead	$122,000

How much is the direct labor rate variance for 2020?

$874 favorable

$86 unfavorable

$960 unfavorable

$5,440 unfavorable

How much is the overhead controllable variance for 2020?

$2,300 favorable

$2,800 favorable

$500 favorable

$5,100 favorable