The Window Dressing Company reported the following information: Labor Standard - Curtain Product line Standard labor hour per unit 2.5 hours Cost per hour of labor $15.00 The company budgeted for 12,000 certain but actually produced 10,000 curtains The company pad slighlty less per labor hour ($14), yet with additional training the workers were able to use only 2 labor per curtain The direct labor price and efficiency variances are respectively: $24,000 Favorable and $90,000 Unfavorable $24,000 Favorable and $84,000 Favorable $20,000 Favorable and $75,000 Unfavorable $20,000 Favorable and $75,000 Favorable $24,000 Unfavorable and $90,000 Favorable