Current Attempt in Progress To help control operations, Sandhill Company developed a standard costing system in its job shop. Data for a recent job follows. Standard Actual Direct labour hours 960 940 Direct labour dollars $1,440 $1,418 Units produced 360 360 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 decimal places, e.g. 1,525.) Labour price variance $ Labour efficiency variance $