Hutto Corp. has set the following standard direct materials and direct labor costs per unit for the product it manufactures.

Hutto Corp. has set the following standard direct materials and direct labor costs per unit for the product it manufactures. During May the company incurred the following actual costs to produce 9,000 units. Compute the direct materials price and quantity variances. Compute the direct labor rate variance and the direct labor efficiency variance. Indicate whether each variance is favorable or unfavorable