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 $2.95 per kilogram) $17.70 Direct labour (2.25 hours at $12.20 per hour) $27.45 During the month of April, the company manufactures 200 units and incurs the following actual costs: Direct materials purchased and used (1,300 kg) Direct labour (430 hours) $4,095 $5,031 Calculate the total, price, and quantity variances for materials and labour. Price variance $ Quantity $ variance Total $ variance Materials $ $ Labour