Lewis Company's standard labor cost of producing one unit of Product DD is 3.40 hours at the rate of $13.80 per hour. During August, 43,700 hours of labor are incurred at a cost of $14.00 per hour to produce 12,600 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 3.80 hours of direct labor at $14.20 per hour. Labor price variance $ Labor quantity variance $