1. Materials and labour variances The following direct materials and direct labour data is available for Elaine Ltd for the month of October: Costs Quantities Actual labour rate $13 per hour Actual hours incurred and used 4,250 hours Actual materials Actual quantity of materials price $128 per tonne purchased and used 1,250 tonnes Standard labour rate $12 per hour Standard hours for October production 4,300 hours Standard materials Stande quantityr of materials price $13G per tonne October production 1,200 tonnes Requirements