Moving Baby Company produces baby strollers. During the year 90,000 strollers were produced. The actual labor used was 225,000 hours at $12.75 per hour. Moving Baby has the following labor standards: 2 hours at $13.00 per hour. Required: A. Compute the labor rate variance, indicating if it is favorable or unfavorable. s B. Compute the labor efficiency variance, indicating if it is favorable or unfavorable. 5