Sheridan Company's standard labor cost of producing one unit of Product DD is $3\mathrm{.}20$ hours at the rate of $$12\mathrm{.}50$ per hour. During August, $42,600$ hours of labor are incurred at a cost of $$12\mathrm{.}65$ per hour to produce $13,200$ units of Product DD$.$

$($a$)$

Compute the total labor variance.

Total labor variance

$

$($b$)$

Compute the labor price and quantity variances.

Labor price variance

Labor quantity variance $

$($c$)$

Compute the labor price and quantity variances, assuming the standard is $3\mathrm{.}5$ hours of direct labor at $$12\mathrm{.}85$ per hour.

Labor price variance

$

Labor quantity variance