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[The following information applies to the questions displayed below.] Moms Apple Pie Company uses a standard cost system. The standard direct labor time for each

[The following information applies to the questions displayed below.]

Moms Apple Pie Company uses a standard cost system. The standard direct labor time for each pie is 20 minutes. During the most recent month, the company produced and sold 5,100 pies. The standard direct labor rate is $9.6 per hour; the actual labor rate per hour for the month was $9.50. The company used a total of 1,800 labor-hours.

1. What was the direct labor efficiency (usage) variance for the month? (Do not round intermediate calculations.) Favorable or Unfavorable?

2. What was the direct labor rate (price) variance for the month? Favorable or Unfavorable?

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