Question 26 The following direct materials and direct labour data are for the operations of Batista Manufacturing Company for the month of August: Costs Quantities $13 per hour 3,220 hours Actual labour rate Actual materials price $94 per tonne Standard labour rate$12 per hour Standard materials price $95 per tonne Actual hours incurred and used Actual quantity of materials purchased and used940 tonnes Standard hours used Standard quantity of materials used 3,270 hours 931 tonnes (a) Calculate the total, price, and quantity variances for materials and labour. Materials Labour Price variance Quantity variance $ Total variance