Sarah Aiken is the owner of Ridgewood Paws, a dog-grooming service. At standard, it takes 1.0 hour to groom each dog. During the month of October, it took Ridgewood Paws employees 338 hours to groom 313 dogs, at a total labor cost of $4,732. In November, employees spent 371 hours grooming 322 dogs, at a total labor cost of $6,604; in December, 381 hours were used to groom 312 dogs, at a total labor cost of $7,544. The wage rate standard for groomers is $14 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 $

UnfavorableFavorableNeither Unfavorable nor Favorable $

UnfavorableNeither Unfavorable nor FavorableFavorable $

FavorableNeither Unfavorable nor FavorableUnfavorable

Labor Efficiency Variance $

UnfavorableFavorableNeither Unfavorable nor Favorable $

UnfavorableNeither Unfavorable nor FavorableFavorable $

Neither Unfavorable nor FavorableUnfavorableFavorable