Lewis Company's standard labor cost of producing one unit of Product DD is 3.00 hours at the rate of $12.60 per hour. During August, 40,500 hours of labor are incurred at a cost of $12.75 per hour to produce 13,300 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 3.20 hours of direct labor at $12.85 per hour. Labor price variance $ Labor quantity variance $