Xavier Company produces a single product. Variable manufacturing overhead is applied to products on the basis of direct labor-hours. The standard cost card for one unit of product is as follows:

	(1)		(2)		(1) x (2)
Inputs	Standard Quantity or Hours		Standard Price or Rate		Standard Cost
Direct materials	6	ounces	$0.50	per ounce	$3.00
Direct labor	0.6	hours	$30.00	per hour	$18.00
Variable manufacturing overhead	0.6	hours	$10.00	per hour	$6.00
Total standard cost per unit					$27.00

During June, 2,000 units were produced. The costs associated with Junes operations were as follows:

Materials purchased:	18,000	ounces at	$0.60	per ounce	$10,800
Materials used in production:	14,000	ounces
Direct labor:	1,100	hours at	$30.50	per hour	$33,550
Variable manufacturing OH costs incurred					$12,980

1) compute labor rate variance and the labor efficiency variance.

2) compute the overhead rate variance and the overhead efficiency variance.