Jay Levitt Company budgeted the following cost standards for the current year: Direct materials (2 kg of plastic at $5 per kilogram) Direct labour (2 hours at $12 per hour) Variable manufacturing overhead Fixed manufacturing overhead Total standard cost per unit $10.00 24.00 10.00 7.70 5:17 Actual costs for producing 2,700 units were as follows: Direct materials used Direct materials purchased (6,410 kg) Direct labour (6,920 hours) Variable manufacturing costs Fixed manufacturing costs 5,670 kg $31,409 $67,124 $33,000 $17,300 Calculate the materials price variance for materials purchased. Materials price variance $ Calculate the materials quantity variance. Materials quantity variance $ Calculate the labour price variance. (Round answer to the nearest whole dollar, e.g. 5,275.) Labour price variance Calculate the labour quantity variance. Labour quantity variance $