Problem 11-SA Hart Labs, Inc. provides mad cow disease testing for both state and federal government agricultural agendes. Because the company's austomers are governmental al agencies, prices are strictly regulated. Therefore, Hart Labs must constantly monitor and control its testing costs. Shown below are the standard costs for a typical test. Direct materials (2 test tubes si.90 per tube) $3.60 Direct labor (1 hour e s31 per hour) 31.00 Variable overhead (1 hour e s6.00 per hour) 6.00 Fixed overhead (1 hour e s12.00 per hour) 12.00 Total standard cost per test $52.80 The lab does not maintain an inventory of test tubes. As a result, the tubes purchased each month are used that month. Actual activity for the month of November 2017, when 900 tests were conducted, resulted in the following: Direct materials (1,836 test tubes) $3,140 Direct labor (945 hours) 27,405 Variable overhead 4,860 10,512 Monthly budgeted fixed overhead is $16,080. Revenues for the month were $59,400, and selling and administrative expenses were $4,100 Compute the price and quantity variances for direct materials and direct labor (Round answers to o decimal places, e.g. 5.275.) Materials price variance s Materials quantity variance Labor price variance Labor quantity variance