Use the following information to determine the variances listed below:

Direct Materials Direct Labor

Actual price of DM $127 Actual rate of DL $12.85

Standard price of DM $120 Standard rate of DL $13.00

Actual quantity of DM 1,125 units Actual quantity of DL 19,000 hours

Standard quantity of DM 1,100 units Standard quantity of DL 17,000 hours

Compute the price, quantity, and total labor variances and determine if each variance is favorable or unfavorable.

1)Direct Labor Price Variance

2)Direct Labor Efficiency (quantity) Variance

3)Direct Labor Total Variance