ACC - Lewis Company’s standard labor cost

Lewis Company’s standard labor cost of producing one unit of Product DD is 4.00 hours at the rate of $11.00 per hour. During August, 42,600 hours of labor are incurred at a cost of $11.10 per hour to produce 10,500 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 4.36 hours of direct labor at $11.26 per hour.

Labor price variance $
Labor quantity variance $