Talbot Company's standard labour cost per unit of output is $28.20 (2 hours x $14.10 per hour). During August, the company incurs 2,710 hours of direct labour at an hourly cost of $13.90 per hour in making 1,300 units of finished product. Calculate the total, price, and quantity labour variances. Total labour variance $ Labour price variance $ Labour quantity variance $ H&X Co. uses a standard job cost system with a normal capacity of 26,200 direct labour hours. H&X Co. produces 12,900 units, which cost $ 169,400 for direct labour (24,200 hours), $29,025 for variable overhead, and $135,450 for fixed overhead. The standard variable overhead per unit is $2 (2 hours at $1 per hour), and the standard fixed overhead per unit is $10.00 (2 hours at $5.00 per hour). Calculate the variable overhead spending variance and the variable overhead efficiency variance. Variable overhead spending variance $ Variable overhead efficiency variance $