Novak Company's standard labour cost of producing one unit of product DD is $3$ hours at the rate of $$13\mathrm{.}40$ per hour. During August,

$37,200$ hours of labour are incurred at a cost of $$13\mathrm{.}80$ per hour to produce $12,000$ units of product DD$.$

$($a$)$

Your answer is correct.

Calculate the total labour variance.

Total labour variance

$

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$($b$)$

Calculate the labour price and quantity variances.

Labour price variance:

$

Labour quantity variance:

$

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