The direct materials and direct labor data shown below pertain to the operations of Laurel Manufacturing Company for the month of August.

Costs
Actual labor rate	$13	per hour
Actual materials price	$132	per ton
Standard labor rate	$12	per hour
Standard materials price	$136	per ton

Quantities
Actual hours incurred and used	4,605 hours
Actual quantity of materials purchased and used	1,143 tons
Standard hours used	4,700 hours
Standard quantity of materials used	1,122 tons

a)Compute the total, price, and quantity variances for materials and labor.