Brian Inc., which produces a single product, has prepared the following standard cost sheet for one unit of the product. Direct materials (7 pounds at $1.60 per pound) Direct labor (5 hours at $15.00 per hour) $11.20 $75.00 During the month of April, the company manufactures 150 units and incurs the following actual costs Direct materials purchased and used (1,800 pounds) $4,140 Direct labor (1.200 hours) $8.880 Compute the total, price, and quantity variances for materials and labor.