Question 26 The following direct materials and direct labour data are for the operations of Batista Manufacturing Company for the month of August: Costs Actual labour rate Actual materials price Standard labour rate Standard materials price $10 per hour $90 per tonne $9 per hour $91 per tonne Quantities Actual hours incurred and used Actual quantity of materials purchased and used Standard hours used Standard quantity of materials used 3,130 hours 950 tonnes 3,160 hours 940 tonnes (a) Calculate the total, price, and quantity variances for materials and labour. Materials Labour Price variance Quantity variance Unfavourable Neither favourable nor unfavourable Favourable Total variance