Samar Ltd has the following information pertaining to its usage of direct labour in a recent period

Total direct labour hours used	22,000
Total units manufactured	7,200
Actual wage rate per hour	$15
Standard cost data:
Wage rate per hour	$14
Standard hours per unit of output	3

Required

1. Calculate the labour efficiency variance and state whether it is favourable or unfavourable

2. Calculate labour rate variance and state whether it is favourable or unfavourable