The standard cost of product $2525$ includes $2\mathrm{.}30$ hours of direct labour at $$13\mathrm{.}60$ per hour. The predetermined overhead rate is

$$22\mathrm{.}20$ per direct labour hour. During July, the company incurred $4,210$ hours of direct labour at an average rate of $$13\mathrm{.}90$ per hour

and $$83,802$ of manufacturing overhead costs. It produced $1,700$ units.

$($a$)$

Calculate the total, price, and quantity variances for labour. $($Round per unit calculations to $2$ decimal places, e$.$g$.1\mathrm{.}25$ and final

answers to $0$ decimal places, e$.$g$.125.)$

Total labour variance

$

Labour price variance

$

Labour quantity variance $