Soriano Manufacturing Company uses a standard cost accounting system to account for the manufacturing of exhaust fans. In July 2020, it accumulates the following data for 1.540 units started and finished: Cost and Production Data Actual Standard Raw materials Units purchased 21,200 Units used 21.200 21.900 Unit cost $3.40 $3.00 Direct labour Hours worked 3,520 3,600 Hourly rate $11.65 $12.20 Manufacturing overhead Incurred $99,700 Applied $108,000 Manufacturing overhead was applied based on direct labour hours. Normal capacity for the month was 3,400 direct labour hours. At normal capacity, budgeted overhead costs were $20 per labour hour variable and $10 per labour hour fixed. Total budgeted fixed overhead costs were $34.000. Jobs finished during the month were sold for $280,900. Selling and administrative expenses were $24.400. (a) Calculate all of the variances for direct materials and direct labour. Total materials variance $ Materials price variance $ Materials quantity variance $ Total labour variance $ Labour price variance $ Labour quantity variance $