Lewis Company’s standard labor cost of producing one unit of Product DD is 3.20 hours at the rate of $11.00 per hour. During August, 42,800 hours of labor are incurred at a cost of $11.16 per hour to produce 13,200 units of Product DD.

(a) Compute the total labor variance.

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 3.52 hours of direct labor at $11.36 per hour.

Labor price variance		$
Labor quantity variance		$