Exercise 12-26 The following direct materials and direct labour data are for the operations of Batista Manufacturing Company for the month of August: Costs Quantities 3,300 hours Actual labour rate Actual materials price Standard labour rate Standard materials price $16 per hour $91 per tonne $14 per hour $87 per tonne Actual hours incurred and used Actual quantity of materials purchased and used Standard hours used Standard quantity of materials used 930 tonnes 3,220 tonnes 910 tonnes Calculate the total, price, and quantity variances for materials and labour. Materials Labour Price variance Quantity variance Total variance