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Kopecky Inc., which produces a single product, has prepared the following standard cost sheet for one unit of the product:

Direct materials (6 kg at $1.75 per kilogram)$10.50Direct labour (2.30 hours at $13.00 per hour)$29.90

During the month of April, the company manufactures 150 units and incurs the following actual costs:

Direct materials purchased and used (1,100 kg)

$2,145Direct labour (320 hours)

$3,968

Calculate the total, price, and quantity variances for materials and labour.

Materials Labour

Price variance$ __________ favourable or no? ____________ f or no?

Quantity variance$ ____________ favourable or no? ____________ f or no?

Total variance$ ____________ favourable or no? ____________ f or no?