The following data is given for Apple 2.200 units Actual production Materials Standard price per pound Standard pounds per completed unit Actual pounds purchased and used in production Actual price paid for materials Labor Standard hourly laborate Standard hours allowed per completed unit Actual labor hours worked Actual total labor costs $4.00 56,400 S230,112 $19 per hour 10 411.940 Compute the direct labor and time variances for Apple . sure to indicate if the variances are favorable or unfavorable . If applicable , round your answers to two decimal places