 If we look at the efficiency variance over here, we got the 70,000, we're going to recalculate the efficiency variance. We're going to take a look at the thing that changes from these two over here. We've got these two that we multiply together and subtracted and that's of course going to be the number of hours. So we've got the actual hours and we've got the standard hours. So we've got the actual hours being the 265,000 less or minus the standard hours of 270 and we have the difference being the 5,000 then if we multiply that times the standard rate, that being 14, that will give us the 70,000 and once again is it favorable or unfavorable? Well, we're comparing the actual hours less the standard hours. The actual hours were less than what we budgeted or the standard hours were therefore it's going to be a favorable difference. And just to want to point out that these are usually the things that people get confused of when we have the formula format here. So when you look at the rate variance and you get down to here, you've got to multiply times the actual hours and when you're looking at the efficiency variance, you want to be multiplying times the standard rate once you get to that last calculation within the formula. So let's keep that in mind.