Answer the next TWO questions based on the scenario mentioned here:

Scenario 1: We budgeted a total labour cost of $135,000 for 5,400 direct labour hours to make 18,000 units. We paid $167,290 for 5,870 direct labour hours to make 20,500 units.

Indicate whether each of the variances below is Favourable or Unfavourable

Scenario 3: We budgeted a total machine cost of $368,250 for 7,000 machine hours to make 35,000 units. We paid $382,650 for 7,290 machine hours to make 37,000 units.

Indicate whether each of the variances below is Favourable or Unfavourable