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 | $ | FavorableUnfavorableNeither favorable nor unfavorable |

**(b)**Compute the labor price and quantity variances.

Labor price variance | $ | Neither favorable nor unfavorableUnfavorableFavorable | ||

Labor quantity variance | $ | FavorableUnfavorableNeither favorable nor unfavorable |

**(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 | $ | UnfavorableFavorableNeither favorable nor unfavorable | ||

Labor quantity variance | $ | Neither favorable nor unfavorableUnfavorableFavorable |