Following is information about Forester’s Furniture’s direct labour hours and wages last period.

Actual labour hours at the standard price per hour...........................................................$2,184

Actual labour hours at the actual price per hour.................................................................2,278

Standard labour hours at the standard price per hour........................................................2,275

Standard labour hours at the actual price per hour............................................................2,373

Required:

A. Calculate the direct labour efficiency variance.

B. Calculate the direct labour price variance.

C. Provide one possible explanation for each variance.