Levine Inc., which produces a single product, has prepared the following standard cost sheet for one unit of the product.

Direct materials (6 pounds at $1.60 per pound)		$9.60
Direct labor (3 hours at $11.00 per hour)		$33.00

During the month of April, the company manufactures 180 units and incurs the following actual costs.

Direct materials purchased and used (2,400 pounds)		$4,320
Direct labor (560 hours)		$6,048

Compute the total, price, and quantity variances for materials and labor.