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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

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 $2.20 per kilogram) $13.20
Direct labour (2.50 hours at $13.20 per hour) $33.00

During the month of April, the company manufactures 290 units and incurs the following actual costs:

Direct materials purchased and used (1,840 kg) $4,232
Direct labour (705 hours) $9,024

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

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