please provide a detailed explanation. thank you

Simon Company had the following information available: Budgeted Costs The budget was to manufacture and sell 5,200 units Direct Materials: 4 pounds per unit @ $2.00 per pound Direct Labor: 1.5 hours per units @ $15 per hour The company sold 5,000 units and had the following costs: Direct Materials: 19,500 pounds that cost $41,490 Direct Labor: 8,000 hours that cost $118,900 Required 13. Price Variance on Direct Labor 14. Price Variance - Favorable or Unfavorable 15. Efficiency Variance on Direct Labor 16. Efficiency Variance - Favorable or Unfavorable