Connors Custom Kitchens manufactures a standard-sized kitchen island that is used in many of its custom kitchens. The island is a 1.5 metre by 1 metre cabinet.

Standard hours to produce the cabinet are 8 direct labour hours at a standard rate of \($22\) per hour.

During the month of January, Connors made 500 cabinets and paid its carpenters \($92,000\) (using an average pay rate of \($23\) per hour).

a. Calculate the labour variances.

b. Cite potential reasons for these variances.