View Policies Current Attempt in Progress The standard cost of product 2525 includes 4.35 hours of direct labour at $14.20 per hour. The predetermined overhead rate is $22.30 per direct labour hour. During July, the company incurred 9,000 hours of direct labour at an average rate of $14.50 per hour and $191,410 of manufacturing overhead costs. It produced 2,000 units. (a) Calculate the total, price, and quantity variances for labour. $ Total labour variance $ Labour price variance $ Labour quantity variance