Question 26 The following direct materials and direct labour data are for the operations of Batista Manufacturing Company for the month of August: Costs Quantities $16 per hour Actual labour rate Actual materials price Standard labour rate Standard materials price Actual hours incurred and used Actual quantity of materials purchased and used Standard hours used Standard quantity of materials used 3,240 hours 940 tonnes 3,290 hours 930 tonnes $15 per hour $90 per tonne (a) Calculate the total, price, and quantity variances for materials and labour. Materials Labour Unfavourable A Price variance Unfavourable A Unfavourable $ Quantity variance Unfavourable A Favourable Unfavourable Total variance A