Shamrock Manufacturing Company uses a standard cost system in accounting for the cost of its main product. The following

standards have been established for the direct manufacturing costs per unit:

Budgeted overhead for the month of April $($based on expected activity of $11,160$ direct labour hours$)$ is as follows:

Overhead is applied based on labour hours. The average activity per month is $12,090$ direct labour hours. The company calculates

overhead rates based on average activity. Results for the month of April are as follows:

$($b$)$

Calculate the labour price, usage, and budget variances.

There was no beginning or ending work in process inventory.