Lewis Companys standard labor cost of producing one unit of Product DD is 3.60 hours at the rate of $14.00 per hour. During August, 41,400 hours of labor are incurred at a cost of $14.13 per hour to produce 11,300 units of Product DD.

Compute the total labor variance.

Total labor variance

$

Favorable/Unfavorable/Neither

Compute the labor price and quantity variances.

Labor Price Variance	$	Favorable/Unfavorable/Neither
Labor Quantity Variance	$	Favorable/Unfavorable/Neither

Repeat (b), assuming the standard is 3.80 hours of direct labor at $14.27 per hour. (Round answers to 0 decimal places, e.g. 5,275.)

Labor Price Variance	$	Favorable/Unfavorable/Neither
Labor Quantity Variance	$	Favorable/Unfavorable/Neither