The standard cost of Product GG includes $3$ hours of direct labor at $$12\mathrm{.}00$ per hour. The predetermined overhead rate is $$20\mathrm{.}00$ per direct labor hour. During July, the company incurred $3,500$ hours of direct labor at an average rate of $$12\mathrm{.}40$ per hour and $$71,300$ of manufacturing overhead costs. It produced $1,200$ units.

Required: Compute the following $-$ show amount and indicate Favorable or Unfavorable:

Total Labor Variance $

Labor Price Variance $

Labor Quantity Variance