Lewis Company's standard labor cost of producing one unit of Product DD is3.40hours at the rate of $10.50per hour. During August,42,900hours of labor are incurred at a cost of $10.70per hour to produce12,400units of Product DD.

(a)

Compute the total labor variance.

(b)

Compute the labor price and quantity variances.

(c)

Compute the labor price and quantity variances, assuming the standard is3.60hours of direct labor at $10.85per hour.