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 Actual hours incurred and used 3,170 hours Actual labour rate Actual materials price$85 per tonne Standard labour rate Standard materials price $86 per tonne Actual quantity of materials purchased and used Standard hours used 950 tonnes 3,190 hours $12 per hour 940 tonnes Standard quantity of materials used (a) Calculate the total, price, and quantity variances for materials and labour. Materials Labour Price variance Quantity variance Total variance