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 Actual labour rate $12 per hour Actual hours incurred and used 3,210 hours Actual materials price $90 per tonne Actual quantity of materials purchased and used 940 tonnes Standard labour rate $11 per hour Standard hours used 3,240 hours Standard materials price $91 per tonne Standard quantity of materials used 930 tonnes (a) Calculate the total, price, and quantity variances for materials and labour. Materials Labour Price variance Quantity variance $ $ Total variance