please get it right. already posted this question once before...

Materials and Labor Variances Deporte Company produces single-colored t-shirts. Materials for the shirts are dyed in large vats. After dying the materials for a given color, the vats must be cleaned and prepared for the next batch of materials to be colored. The following standards for changeover for a given batch have been established: Direct materials (2.4 lbs. @ $0.95) $2.28 Direct labor (0.75 hr. @ $7.40) 5.55 Standard prime cost $7.83 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 $64,890 Direct labor $192,794 (for 22,450 hrs.) Required: Compute the materials and labor variances associated with the changeover activity, labeling each variance as favorable or unfavorable. Material Variances Price variance Favorable Usage variance 7,125 Unfavorable Labor Variances Rate variance $ x Unfavorable 26,715 370 Efficiency variance Favorable