To help control operations, Oriole Company developed a standard costing system in its job shop. Data for a recent job follows. Direct labour hours Direct labour dollars Units produced Standard 970 $2,037 400 Actual 940 $1,983 400 Calculate the direct labour price and efficiency variances and determine whether they are favourable or Unfavourable. (Round intermediate calculations to 4 decimal places, e.g. 1.2468 and final answers to O decimal places, e.g. 1,525.) Labour price variance Labour efficiency variance