The standard cost of product 2525 includes 2.30 hours of direct labour at
$13.60
per hour. The predetermined overhead rate is
$22.20
per direct labour hour. During July, the company incurred 4,210 hours of direct labour at an average rate of
$13.90
per hour and
$83,802
of manufacturing overhead costs. It produced 1,700 units. (a) Calculate the total, price, and quantity variances for labour. (Round per unit calculations to 2 decimal places, e.g. 1.25 and final answers to 0 decimal places, e.g. 125.) Total labour variance
$
Labour price variance
$
Labour quantity variance
$