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A company uses standard costing and produces desks. It provides the following information for the month of July about lumber, which is a direct material for the desks: The materials quantity standard is 30 pounds of lumber per desk. The company produced 400 desks in July. What is the materials price variance for lumber for the month of July? (Enter your answer as a positive number - you will indicate whether this variance is favorable or unfavorable in the next question below.) The materials quantity variance for lumber in the question above is: Favorable Unfavorable A company uses standard costing and produces a single product. It provides the following information for the month of October about labor standards, cost, and use: Labor Standards: - Standard labor hours per unit: 12 hours per unit - Standard wage rate: $20 per labor hour Actual labor cost and use for the month of October: - Actual direct labor hours used: 10,130 labor hours - Actual wage rate: $20.30 per labor hour Planned and Actual Production for October: - Actual production level: 1090 units - Budgeted production level: 1800 units Calculate the labor efficiency_(quantity) variance for the month of October. (Enter your answer as a positive number - you will indicate whether this variance is favorable or unfavorable in the next question.) The labor efficiency (quantity) variance in the question above is: Favorable Unfavorable