Kopecky Inc., which produces a single product, has prepared the following standard cost sheet for one unit of the product.
| Direct materials (8 pounds at $2.50 per pound) | 20 |
| Direct labor (3 hours at $12.00 per hour) | 36 |
During the month of April, the company manufactures 240 units and incurs the following actual costs.
| Direct materials purchased and used (1,900 pounds) | 4,940 |
| Direct labor (700 hours) | 8,120 |
Instructions
Compute the total, price, and quantity variances for materials and labor.
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