The standard cost of product 5252 includes 2.10 hours of direct labor at $14.00 per hour. The predetermined overhead rate is $24.00 per direct labor hour. During July, the company incurred 4,000 hours of direct labor at an average rate of $13.67 per hour and $81,600 of manufacturing overhead costs. It produced 1,800 units. (a) Compute the total, price, and quantity variances for labor. (b) Compute the total overhead variance