Lunch Co. makes sandwiches for convenience stores. Last month, it made 3500 sandwiches using 140 direct labor hours. It paid its employees a total of $1134. According to company standards, employees should make 20 sandwiches per hour and be paid $9 per hour. What is the actual labor rate? What is the standard hours allowed for the number of sandwiches made? What is the amount of labor rate (price) variance? Is the MPV favorable or unfavorable? What is the amount of labor efficiency (quantity) variance? Is the MQV favorable or unfavorable?