The standard cost of product 5252 includes 1.90 hours of direct labor at $10.60 per hour. The predetermined overhead rate is $22.00 per direct labor hour. During July, the company incurred 4,000 hours of direct labor at an average rate of $10.90 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		$		UnfavorableNeither favorable nor unfavorableFavorable
Labor price variance		$		Neither favorable nor unfavorableFavorableUnfavorable
Labor quantity variance		$		UnfavorableFavorableNeither favorable nor unfavorable

(b) Compute the total overhead variance.

Total overhead variance

$

Neither favorable nor unfavorableUnfavorableFavorable