The standard cost of product 2525 includes 3.55 hours of direct labour at $13.30 per hour. The predetermined overhead rate is $20.25 per direct labour hour. During July, the company incurred 10,240 hours of direct labour at an average rate of $13.50 per hour and $199,285 of manufacturing overhead costs. It produced 2,800 units. (a) Calculate the total, price, and quantity variances for labour. (Round per unit calculations to 2 decimal places, e.g. 1.25 and nal answers to 0 decimal places, e.g. 125.) Total labour variance $ v Labour price variance 55 V Labour quantity variance $ v