The standard cost of product $5252$ includes $1\mathrm{.}9$ hours of direct labor at $$10\mathrm{.}60$ per hour. The predetermined overhead

rate is $$22$ per direct labor hour. During July, the company incurred $4,000$ hours of direct labor at an average rate of

$$10\mathrm{.}90$ per hour and $$80,400$ of manufacturing overhead costs. It produced $2,000$ units.

$($a$)$

Compute the total, price, and quantity variances for labor.

Total labor variance

Labor price variance

$

Labor quantity variance $

$($b$)$

Compute the total overhead variance.

Total overhead variance $

The standard cost of product $5252$ includes $1\mathrm{.}9$ hours of direct labor at $$10\mathrm{.}90$ per hour. The predetermined overhead rate is $$22$ per direct labor hour. During July, the company incurred $4,000$ hours of direct labor at an average rate of $$11\mathrm{.}20$ per hour and $$81,800$ of manufacturing overhead costs. It produced $2,000$ units.

$($a$)$

Compute the total, price, and quantity variances for labor.

Total labor variance

Labor price variance

$

Labor quantity variance

$

$($b$)$

Compute the total overhead variance.

Total overhead variance $