The following data pertain to the first week of operations during June:

Materials:

Actual purchases................................ 1,500 units at $3.80 per unit

Actual usage....................................... 1,350 units

Standard usage................................... 1,020 units at $4.00 per unit

Direct Labor:

Actual hours....................................... 310 hours at $12.10 per hour

Standard hours................................... 340 hours at $12.00 per hour

Required: Compute the following variances, indicating whether the variances are favorable or unfavorable.

(1) Materials purchase price variance, price usage variance, and quantity variance.

(2) Labor rate and efficiency variances.