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 $2.60 per kilogram)		$15.60
Direct labour (2.70 hours at $10.00 per hour)		$27.00

During the month of April, the company manufactures 210 units and incurs the following actual costs:

Direct materials purchased and used (1,360 kg)		$3,808
Direct labour (540 hours)		$5,184

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

		Materials			Labour
Price variance		$enter a dollar amount	select a type of the variance UnfavourableNeither favourable nor unfavourableFavourable		$enter a dollar amount	select a type of the variance Neither favourable nor unfavourableFavourableUnfavourable
Quantity variance		$enter a dollar amount	select a type of the variance FavourableUnfavourableNeither favourable nor unfavourable		$enter a dollar amount	select a type of the variance UnfavourableFavourableNeither favourable nor unfavourable
Total variance		$enter a dollar amount	select a type of the variance Neither favourable nor unfavourableUnfavourableFavourable		$enter a dollar amount	select a type of the variance Neither favourable nor unfavourableUnfavourableFavourable