the standard cost of product

$2$

$5$

$2$

$5$

$$includes

$2$

$.$

$3$

$$hours of direct labour at

$1$

$3$

$.$

$6$

$$per hour the predetermined overhead rate is

$2$

$2$

$.$

$2$

$$per direct labour hour during july the company incurred

$4$

$2$

$1$

$0$

$$hours of direct labour at an average rate of

$1$

$3$

$.$

$9$

$$per hour and

$8$

$3$

$8$

$0$

$2$

$$of manufactruing overhead costs it produced

$1$

$7$

$0$

$0$

$$units

calculate the toatal price and quantity variances for labour

total overhead variance