Sarah Aiken is the owner of Pretty Paws, a dog-grooming service. At standard, it takes 1.0 hour to groom each dog. During the month of October, it took Pretty Paws employees 350 hours to groom 300 dogs, at a total labor cost of $4,890. In November, employees spent 355 hours grooming 310 dogs, at a total labor cost of $6,500; in December, 360 hours were used to groom 330 dogs, at a total labor cost of $6,980. The wage rate standard for groomers is $15 per hour. (a) Calculate the labor rate and efficiency variances for each of the past three months. (Round per unit amounts to 2 decimal places and final answers to 0 decimal places, e.g. 125. Enter all variances as a positive number.)

		October			November			December
Labor Rate Variance		$	FavorableUnfavorableNeither Unfavorable nor Favorable		$	UnfavorableNeither Unfavorable nor FavorableFavorable		$	FavorableNeither Unfavorable nor FavorableUnfavorable
Labor Efficiency Variance		$	UnfavorableFavorableNeither Unfavorable nor Favorable		$	UnfavorableFavorableNeither Unfavorable nor Favorable		$	Neither Unfavorable nor FavorableUnfavorableFavorable