Hart Labs, Inc. provides mad cow disease testing for both state and federal governmental agricultural agencies. Because the company's customers are governmental agencies, prices are strictly regulated. Therefore, Hart Labs must constantly monitor and control its testing costs. Shown below are the standard costs for a typical test. Direct materials (2 test tubes @ $1.90 per tube) $3.80 Direct labor (1 hour @ $31 per hour) 31.00 Variable overhead (1 hour @ $6.00 per hour) 6,00 Fixed overhead (1 hour @ $12.00 per hour) 12.00 Total standard cost per test $52.80 The lab does not maintain an inventory of test tubes. As a result, the tubes purchased each month are used that month. Actual activity for the month of November 2020, when 1,100 tests were conducted, resulted in the following. Direct materials (2,310 test tubes) $4,158 Direct labor (1,133 hours) 33.990 Variable overhead 6,534 Fixed overhead 12,309 Monthly budgeted fixed overhead is $15,840. Revenues for the month were $72,600, and selling and administrative expenses were $4,800. Compute the price and quantity variances for direct materials and direct labor. Favorable Materials price variance $ Unfavorable Materials quantity variance $ $ Favorable Labor price variance $ Unfavorable Labor quantity variance Compute the price and quantity variances for direct materials and direct labor. Favorable Unfavorable Materials price variance Materials quantity variance $ Labor price variance $ Labor quantity variance Favorable $ Unfavorable e Textbook and Media Assistance Used List of Accounts Compute the total overhead variance, Total Overhead variance $ eTextbook and Media Assistance Used List of Accounts Income Statement $ e $ eTextbook and Media List of Accounts