The standard cost of product 2525 includes 4.70 hours of direct labour at $13.15 per hour. The predetermined overhead rate is $21.30 per direct labour hour. During July, the company incurred 11,480 hours of direct labour at an average rate of $13.45 per hour and $237,264 of manufacturing overhead costs. It produced 2,400 units.

(a)

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

Total labour variance		$enter a dollar amount		select a type of the variance

Labour price variance		$enter a dollar amount		select a type of the variance

Labour quantity variance		$enter a dollar amount		select a type of the variance