Levine inc., which produces a single product, has prepared the

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.