Levine Inc., which produces a single product, has prepared the following standard cost sheet for one unit of the product. Direct materials (8 pounds at $3.90 per pound) $31.20 Direct labor (5 hours at $14.00 per hour) $70.00 During the month of April, the company manufactures 270 units and incurs the following actual costs. Direct materials purchased and used (2,100 pounds) $8,400 Direct labor (1,390 hours) $19,182 Compute the total, price, and quantity variances for materials and labor.