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Hartley Company?s standard labor cost per unit of output is $31.80 (3.0 hours x $10.60 per hour). During August, the company incurs 3,700 hours of

Hartley Company?s standard labor cost per unit of output is $31.80 (3.0 hours x $10.60 per hour). During August, the company incurs 3,700 hours of direct labor at an hourly cost of $10.81 per hour in making 1,200 units of finished product.

Compute the total, price, and quantity labor variances.

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