Calculate the labour price variance

Sunland Company budgeted the following cost standards for the current year: Direct materials (2 kg of plastic at $6.00 per kilogram) Direct labour (2 hours at $12 per hour) Variable manufacturing overhead Fixed manufacturing overhead Total standard cost per unit Actual costs for producing 2,740 units were as follows: $12.00 24.00 11.90 6.25 $54.15 Direct materials used Direct materials purchased (6,780 kg) Direct labour (6,880 hours) Variable manufacturing costs Fixed manufacturing costs 5,560 kg $40,002 $67,424 $32,600 $17,600