At a convention buffet, 400 customers were expected to attend. It is estimated that one waitress will be needed for each 20 anticipated guests. Basic wage rate is $8.00 per hour and a minimum of 4 hours must be paid to each waitress. No overtime is anticipated. Calculate the budgeted payroll cost for this function. After the event, payroll records indicate that a total of 84 hours were actually worked at a total actual labour cost of $714. Analyze the total payroll for cost variance and quantity variance.