Roberts Company has the following information available for the current year:

Standard:

Material 4.25 feet per unit @ $2.75 per foot

Labor 7 direct labor hours @9.25 per unit

Actual:

Material 128000 feet used (130000 feet were purchased costing $364000)

Labor 212000 direct labor hours incurred costing $1971600

30000 units were produced

A. Refer to Roberts Company. Compute the labor rate variance and labor efficiency variances. Clearly indicate if the variances are favorable or unfavorable.

B. Refer to Roberts Company. Compute the material price variance and material quantity variances. Clearly indicate if the variances are favorable or unfavorable.