The Standard Supply Company Ltd produces a single article which goes through two operating departments. The Standard cost card foe this article indicated the following data: Standard time (hours) Standard rate Total Department A 2.2 $54 $118.80 Department B 1.6 60 96 The production for the month of August is 1,000 units. The actual labour costs in the two departments were: Hours Department A 2,000 Department B 1,800 Cost $1,29,080 1,02,000 Compute the labour cost, rate and efficiency variances.