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Nona Inc., which produces a single product, has prepared the following standard cost sheet for one unit of the product. Direct materials (6 pounds at

Nona Inc., which produces a single product, has prepared the following standard cost sheet for one unit of the product.

Direct materials (6 pounds at $3.60 per pound) $21.60
Direct labor (3 hours at $12.00 per hour) $36.00

During the month of April, the company manufactures 210 units and incurs the following actual costs.

Direct materials purchased and used (2,200 pounds) $8,470
Direct labor (670 hours) $7,933

Compute the total, price, and quantity variances for materials and labor

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