The following data is given for the Walker Company:

Budgeted production...............................................1,000 units

Actual production........................................................980 units

Materials:

Standard price per lb.......................................................$2.00

Standard pounds per completed unit....................................12

Actual pounds purchased and used in production.........11,800

Actual price paid for materials......................................$23,000

Labor:

Standard hourly labor rate....................................$14 per hour

Standard hours allowed per completed unit.........................4.5

Actual labor hours worked................................................4,560

Actual total labor costs..................................................$62,928

The direct labor rate variance is:

The direct labor effeciencyvariance is:

The total direct labor variance is: