Blossom Company's standard labour cost of producing one unit of product DD is $4$ hours at the rate of $$13\mathrm{.}60$ per hour. During August, $50,020$ hours of labour are incurred at a cost of $$13\mathrm{.}95$ per hour to produce $12,200$ units of product DD$.$

$($b$)$

Calculate the labour price and quantity variances.

Labour price variance:

Labour quantity variance: