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 11.65 6.50 $52.15 Actual costs for producing 2,650 units were as follows: Direct materials used Direct materials purchased (6,570 kg) Direct labour (6,850 hours) Variable manufacturing costs Fixed manufacturing costs 6,000 kg $32,193 $66,445 $32,300 $17,600 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 $