Kopecky Inc., which produces a single product, has prepared the following standard cost sheet for one unit of the product: $11.40 Direct materials (6 kg at $1.90 per kilogram) Direct labour (2.00 hours at $10.10 per hour) $20.20 During the month of April, the company manufactures 260 units and incurs the following actual costs: $3,403 Direct materials purchased and used (1,660 kg) Direct labour (490 hours) $4,753 Calculate the total, price, and quantity variances for materials and labour