Levine Inc., which produces a single product, has prepared the following standard cost sheet for one unit of the product.
|Direct materials (9 pounds at $2.20 per pound)||$19.80|
|Direct labor (1 hours at $11.00 per hour)||$11.00|
During the month of April, the company manufactures 310 units and incurs the following actual costs.
|Direct materials purchased and used (1,600 pounds)||$3,680|
|Direct labor (330 hours)||$3,564|
Compute the total, price, and quantity variances for materials and labor.