The standard cost of product 2525 includes 2.80 hours of direct labour at $14.05 per hour. The predetermined overhead rate is $21.25 per direct labour hour. During July, the company incurred 6.820 hours of direct labour at an average rate of $14.45 per hour and $140,100 of manufacturing overhead costs. It produced 2,400 units. (a) Calculate the total, price, and quantity variances for labour. (Round per unit calculations to 2 decimal places, eg 1.25 and final answers to O decimal places, es. 125