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 (6 hours at $10.00 per hour)		$60.00

During the month of April, the company manufactures 310 units and incurs the following actual costs.

Direct materials purchased and used (2,400 pounds)		$4,080
Direct labor (1,880 hours)		$18,612

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

Total materials variance		$		Neither favorable nor unfavorableUnfavorableFavorable
Materials price variance		$		Neither favorable nor unfavorableUnfavorableFavorable
Materials quantity variance		$		FavorableNeither favorable nor unfavorableUnfavorable
Total labor variance		$		Neither favorable nor unfavorableFavorableUnfavorable
Labor price variance		$		Neither favorable nor unfavorableFavorableUnfavorable
Labor quantity variance		$		UnfavorableFavorableNeither favorable nor unfavorable