Lewis Company's standard labor cost of producing one unit of Product DD is $4\mathrm{.}00$ hours at the rate of $$12\mathrm{.}00$ per hour. During August, $40,600$ hours of labor are incurred at a cost of $$12\mathrm{.}15$ per hour to produce $10,000$ units of Product DD$.$

$($a$)$ Compute the total labor variance.

& $$ Total labor variance

$ $$

$$

$($b$)$

Compute the labor price and quantity variances.

Labor price variance

$ $\%$

Labor quantity variance

$ $$

$$

$($c$)$

Compute the labor price and quantity variances, assuming the standard is $4\mathrm{.}1$ hours of direct labor at $$12\mathrm{.}25$ per hour.

Labor price variance

$ $$

$$

Labor quantity variance

$