The following direct materials and direct labor data pertain to the operations of Laurel Company for the month of August.

Costs
Actual labor rate		$13	per hour
Actual materials price		$270	per ton
Standard labor rate		$12.50	per hour
Standard materials price		$272	per ton

Quantities
Actual hours incurred and used		3,700 hours
Actual quantity of materials purchased and used		1,100 tons
Standard hours used		3,740 hours
Standard quantity of materials used		1,075 tons

(a) Compute the total, price, and quantity variances for materials and labor.

Total materials variance		$		Neither favorable nor unfavorableFavorableUnfavorable
Materials price variance		$		UnfavorableNeither favorable nor unfavorableFavorable
Materials quantity variance		$		FavorableUnfavorableNeither favorable nor unfavorable
Total labor variance		$		Neither favorable nor unfavorableUnfavorableFavorable
Labor price variance		$		FavorableUnfavorableNeither favorable nor unfavorable
Labor quantity variance		$		Neither favorable nor unfavorableFavorableUnfavorable

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