How did you arrive at the figures for Labour rate variance of $67,500 and Labour efficiency variance of $22,500?

Formulas Budgeted Sales Budgeted Sales Budgeted Sale price (10 lb./ carton) Budgeted Units Monthly $500,000 $25 20000 Actual Sales Actual Sales Actual Sale price (10 lb/carton) Actual Units Monthly $500,000 $25 20000 Sales / Cost per unit Monthly Per carton Monthly Per carton Budget Direct Material Cost of fruit @ 10 pounds per carton Cost of packaging @ 1 pound per carton Standard Direct Material Cost $200,000 $10.000 $210.000 Dividing the monthly values by Actual Units Actual Direct Material Cost of fruit @ 10 pounds per carton Cost of packaging @.55 pound per carton Actual Direct Material Cost $10.00 S0.5 $10.5 $244.200 $11,000 $255.200 $12.21 $0.55 $12.76 Sum of all the items under Direct Material Direct Labour Std. Labor costs @.5 hourse per carton $90.000 Direct Labour Actual Labor costs @.75 hourse per carton $4.5 $150.000 $7.50 Dividing the monthly values by Actual Units Standard Variable Production Cost $300,000 $25.5 Actual Variable Production Cost $405.200 $33.02 Dividing the monthly values by Actual Units $105,200.00 $5.26 Standard Variable Production cost - Actual variable production Unfavorable variance Direct Variances: $45,200.00 $2.26 Materials price variances Materials usage variances Labor rate variance Labor efficiency variance Actual Price - Standard Price Actual Material- Standard Material Actual Labour- Standard Labour (Actual Labor hours- Standard labor hours) standard labor rate $67.500.00 $22,500.00 $3.38 $1.13