Tarjee Band Uniforms uses a standard costing system. The standard material and labor costs for producing a marching band hat are as follows:

Materials (0.90 yards $12.00)		$10.80
Direct labor (1.20 hours $13.00)		$15.60

During May, the company produced 3,872 band hats; 4,240 yards of material were purchased for $47,912, and 3,212 yards of material were used in production. Also during May, 4,871 direct labor hours were worked at a cost of $73,065.00. Calculate material price and quantity variances and labor rate and efficiency variances. Indicate whether the variances are favorable or unfavorable. (Round intermediate calculations to 2 decimal places, e.g. 15.25 and final answers to 0 decimal places, e.g. 125. Enter all variances as a positive number.)

Material Price Variance		$enter material price variance as a dollar amount		select an option FavorableNeither Unfavorable nor FavorableUnfavorable
Material Quantity Variance		$enter material quantity variance as a dollar amount		select an option Neither Unfavorable nor FavorableUnfavorableFavorable
Labor Rate Variance		$enter labor rate variance as a dollar amount		select an option FavorableNeither Unfavorable nor FavorableUnfavorable
Labor Efficiency Variance		$enter labor efficiency variance as a dollar amount		select an option FavorableNeither Unfavorable nor FavorableUnfavorable