Sheffield Inc., which produces a single product, has prepared the following standard cost sheet for one unit of the product: Direct materials (6.00 kg at $2.10 per kilogram) Direct labour (2.10 hours at $10.80 per hour) $12.60 $22.68 During the month of April, the company manufactures 150 units and incurs the following actual costs: Direct materials purchased and used (1,100 kg) $2,530 Direct labour (290 hours) $2,987 Calculate the total, price, and quantity variances for materials and labour. (Round intermediate calculations to 2 decimal places, eg. 1.25 and final answer to O decimal places, e.g. 125.) Price variance $ Quantity variance $ Total variance $ Materials $ Labe