During the year, $79,500$ pounds of material were purchased and used for the changeover activity. There were $30,000$ batches produced, with the following actual prime costs:

Direct materials $,$$$65,520$

Direct labor $,$$$191,160($for $22,450$ hrs$.)$

Required:

Compute the materials and labor variances associated with the changeover activity, labeling each variance as favorable or unfavorable,