Question 26 The following direct materials and direct labour data are for the operations of Batista Manufacturing Company for the month of August: Costs Actual labour rate 3,210 hours raad Actual materials price Quantities Actual hours incurred and used Actual quantity of materials purchased and used Standard hours used Standard quantity of materials used $12 per hour $90 per tonne $11 per hour $91 per tonne 940 tonnes Standard labour rate 3,240 hours 930 tonnes Standard materials price (a) Calculate the total, price, and quantity variances for materials and labour. Materials Labour Price variance Quantity variance Total variance $