If the Actual Labour Rate Exceeds the Standard Labour Rate $\underline{\text { Labour Rate Variance }} \quad \underline{\text { Labour Efficiency Variance }}$

If the actual labour rate exceeds the standard labour rate and the actual labour hours exceed the number of hours allowed,what will be the labour rate variance and labour efficiency variance?
$\underline{\text { Labour Rate Variance }} \quad \underline{\text { Labour Efficiency Variance }}$
A) $\begin{array}{lll}&\text { Favourable } &&&&& \text { Favourable } \\\end{array}$
B) $\begin{array}{lll}&\text { Favourable } &&&&& \text { Unfavourable } \\\end{array}$
C) $\begin{array}{lll}&\text { Unfavourable } &&&& \text { Favourable } \\\end{array}$
D) $\begin{array}{lll} &\text { Unfavourable } &&&& \text { Unfavourable }\end{array}$