Stanton Co. uses the following standards in the production of its only product:

Direct material 18 pounds at $25 per pound

Direct labor: 6 hours at $18 per hour.

During March company records showed the following:

The material purchase price variance is

a.$36,000 unfavorable

b.$36,000 favorable

c.$15,000 unfavorable

d.$15,000 favorable

The direct labor efficiency variance is

a.$1,800 unfavorable

b.$1,800 favorable

c.$14,100 unfavorable

d.$14,100 favorable