Bramble Manufacturing, which produces a single product, has prepared the following standard cost sheet for one unit of the product.

Direct materials $(6$ pounds at $$2$ per pound$)$ $$12$

Direct labor $(2$ hours at $$12$ per hour$)$ $$24$

During the month of April, the company manufactures $330$ units and incurs the following actual costs.

Direct materials purchased and used $(2,060$ pounds$)$

$$4,532$

Direct labor $(685$ hours$)$

$$7,535$

Compute the total, price, and quantity variances for materials and labor. Identify whether each variance is favorable or unfavorable.

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