Debra Company's standard labor cost per unit of output is $26.00 (2.00 hours x $13.00 per hour). During August, the company incurs 2,000 hours of direct labor at an hourly cost of $12.80 per hour in making 960 units of finished product. Compute the total, price, and quantity labor variances. (Round per unit values to 2 decimal places, eg. 52.75 and final answers to O decimal places, e.g. 52.) Total labor variance Labor price variance Labor quantity variance Debra Company's standard labor cost per unit of output is $26.00 (2.00 hours x $13.00 per hour). During August, the company incurs 2,000 hours of direct labor at an hourly cost of $12.80 per hour in making 960 units of finished product. Compute the total, price, and quantity labor variances. (Round per unit values to 2 decimal places, eg. 52.75 and final answers to O decimal places, e.g. 52.) Total labor variance Labor price variance Labor quantity variance