The Geurtz Company uses standard costing. The company makes and sells a single product called a Roff. The following data are for the month of August:

	Actual cost of direct material purchased and used: $75,096
	Material price variance: $3,576 unfavorable
	Total materials variance: $30,576 unfavorable
	Standard cost per pound of material: $6
	Standard cost per direct labor-hour: $7
	Actual direct labor-hours: 14,140 hours
	Labor efficiency variance: $4,900 favorable
	Standard number of direct labor-hours per unit of Roff: 4 hours
	Total labor variance: $2,170 unfavorable

The labor rate variance was:

$2,730 favorable$2,730 unfavorable$7,070 favorable$7,070 unfavorable