Star Band Uniforms uses a standard costing system. The standard material and labor costs for producing a marching band hat are as follows: During May, the company produced 3, 570 band hats; 3, 980 yards of material were purchased for $45, 372, and 3, 140 yards of material were used in production. Also during May, 4, 420 direct labor hours were worked at a cost of $57, 460.00. Calculate material price and quantity variances and labor rate and efficiency variances. Indicate whether the variances are favorable or unfavorable. (Round answers to 0 decimal places, e.g. 125. Enter all variances as a positive number.)