The direct materials and direct labor data shown below pertain to the operations of Viet Manufacturing Company for the month of August.
Costs
Actual labor rate $15 per hour
Actual materials price $159 per ton
Standard labor rate $14 per hour
Standard materials price $163 per ton
Quantities
Actual hours incurred and used 3,862 hours
Actual quantity of materials purchased and used 1,371 tons
Standard hours used 3,918 hours
Standard quantity of materials used 1,356 tons
Compute the total, price, and quantity variances for materials and labor.