Kopecky Inc., which produces a single product, has prepared the following standard cost sheet for one unit of the product:

Direct materials (6 kg at $3.80 per kilogram)		$22.80
Direct labour (2.50 hours at $12.80 per hour)		$32.00

During the month of April, the company manufactures 330 units and incurs the following actual costs:

Direct materials purchased and used (2,080 kg)		$8,112
Direct labour (800 hours)		$9,800

Calculate the total, price, and quantity variances for materials and labour.

		Materials			Labour
Price variance		$

$

Quantity variance		$

$

Total variance		$

$