Cullumber Company’s standard labor cost of producing one unit of Product DD is 3.80 hours at the rate of $10.90 per hour

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Cullumber Company’s standard labor cost of producing one
unit of Product DD is 3.80 hours at the rate of
$10.90 per hour. During August, 41,500 hours of
labor are incurred at a cost of $11.05 per hour to
produce 10,800 units of Product DD.

(a)

Compute the total labor variance.
(b)

Compute the labor price and quantity variances.
Labor price variance
Labor quantity variance
(c)

Compute the labor price and quantity variances, assuming the
standard is 4.1 hours of direct labor at $11.20 per
hour.
Labor price variance
Labor quantity variance