The Elkhardt Company uses a standard costing system. In August, 5,690 actual labor hours were worked at a rate of $12.10 per hour. The standard number of hours is 5,680 and the standard wage rate is $12.70 per hour.

Determine the Labor Rate and Variance Labor Efficiency Variance. (Enter all variance as a positive number.)

Labor Rate Variance		$enter a dollar amount		select an option FavorableNeither Unfavorable nor FavorableUnfavorable
Labor Efficiency Variance		$enter a dollar amount		select an option FavorableUnfavorableNeither Unfavorable nor Favorable