The standard cost of product 2525 includes 3.50 hours of direct labour at $13.10 per hour. The predetermined overhead rate is $22.20 per direct labour hour. During July, the company incurred 6,050 hours of direct labour at an average rate of $13.40 per hour and $130,090 of manufacturing overhead costs. It produced 1,700 units.

(a)

Calculate the total, price, and quantity variances for labour.

Total labour variance		$enter a dollar amount		select a type of the variance FavourableNeither favourable nor unfavourableUnfavourable
Labour price variance		$enter a dollar amount		select a type of the variance UnfavourableFavourableNeither favourable nor unfavourable
Labour quantity variance		$enter a dollar amount		select a type of the variance