Sanchez Company planned to produce $13,000$ units of its only product during the year. Sanchez established the following standard cost data for this product prior to the

beginning of the year:

Assume that Sanchez $(1)$ actually produced $12,000$ units, $(2)$ used $26,000$ pounds of direct materials in production, $(3)$ and incurred the following actual total costs:

Calculate the following variances. Enter all amounts as positive numbers, rounded to the nearest dollar, and identify the variances as favorable or unfavorable: