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 $3.60 per kilogram) Direct labour (2.30 hours at $13.50 per hour) $21.60 $31.05 During the month of April, the company manufactures 160 units and incurs the following actual costs: Direct materials purchased and used (1,160 kg) Direct labour (340 hours) $4,292 $4,454 Calculate the total, price, and quantity variances for materials and labour. Materials Labour ___ Price variance $ Quantity variance $ Total variance $