The standard cost of product $5252$ includes $1\mathrm{.}9$ hours of direct labor at $$14\mathrm{.}00$ per hour. The predetermined overhead rate is

$$22\mathrm{.}00$ per direct labor hour. During July, the company incurred $3,280$ hours of direct labor at an average rate of $$14\mathrm{.}30$ per hour and

$$66,640$ of manufacturing overhead costs. It produced $1,640$ units.

$($a$)$

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

Total labor variance

$

Labor price variance

$

Labor quantity variance

$ Compute the total overhead variance.

Total overhead variance

$