The following direct materials and direct labour data are for the operations of Batista Manufacturing Company for the month of August: Costs Quantities Actual labour rate $13 per hour Actual hours incurred and used 3,220 hours Actual materials price $94 per tonne Actual quantity of materials purchased and used 940 tonnes Standard labour rate $12 per hour Standard hours used 3,270 hours Standard materials price $95 per tonne Standard quantity of materials used 931 tonnes (a) Calculate the total, price, and quantity variances for materials and labour. Price variance $ Quantity $ variance Total $ variance Materials Labour The following direct materials and direct labour data are for the operations of Batista Manufacturing Company for the month of August: Costs Quantities Actual labour rate $13 per hour Actual hours incurred and used 3,220 hours Actual materials price $94 per tonne Actual quantity of materials purchased and used 940 tonnes Standard labour rate $12 per hour Standard hours used 3,270 hours Standard materials price $95 per tonne Standard quantity of materials used 931 tonnes (a) Calculate the total, price, and quantity variances for materials and labour. Materials Labour LA LA $ > LA