Question 26 The following direct materials and direct labour data are for the operations of Batista Manufacturing Company for the month of August: Costs 3,160 hours Actual materials price Standard labour rate Standard materials price $12 per hour $89 per tonne $11 per hour $90 per tonne Quantities Actual hours incurred and used Actual quantity of materials purchased and used Standard hours used Standard quantity of materials used 3,200 hours 891 tonnes (a) Calculate the total, price, and quantity variances for materials and labour. Materials Labour Price variance Quantity variance Total variance LINK TO TEXT LINK TO TEXT LINK TO TEXT