The following direct labor data pertain to the operations of Foster Manufacturing Company for the month of November: Standard labor rate $10.00 per hr. Actual hours incurred and used 4,500 The standard cost card shows that 2.5 hours are required to complete one unit of product. The actual labor rate incurred exceeded the standard rate by 10%. Two thousand units were manu- factured in November. Instructions (a) Calculate the price, quantity, and total labor variances