The following direct materials and direct labor data pertain to the operations of Concord Company for the month of August. Costs Actual labor rate $20.20 per hour Actual materials price $150.00 per ton Standard labor rate $17.20 per hour Standard materials price $152.00 per ton Quantities Actual hours incurred and used Actual quantity of materials purchased and used Standard hours used Standard quantity of materials used (a) 5.240 hours 1,456 tons 5.600 hours 1.420 tons Compute the total, price, and quantity variances for materials and labor.