Hart Labs, Inc. provides mad cow disease testing for both state and federal governmental agricultural agencies. Because the company's customers are governmental agencies, prices are strictly regulated. Therefore, Hart Labs must constantly monitor and control its testing costs. Shown below are the standard costs for a typical test. t $3.80 Direct materials (2 test tubes@$1.90 per tube) 31.00 Direct labor (1 hour @ $31 per hour) 7.00 Variable overhead (1 hour @ $7.00 per hour) 12.00 Fixed overhead (1 hour @$12.00 per hour) $53.80 Total standard cost per test The lab does not maintain an inventory of test tubes. As a result, the tubes purchased each month are used that month. Actual activity for the month of November 2020, when 1,400 tests were conducted, resulted in the following $5.292 Direct materials (2,940 test tubes) 42,630 Direct labor (1,470 hours) 8,778 Variable overhead 16,450 Fixed overhead Monthly budgeted fixed overhead is $17,400. Revenues for the month were $93.800, and selling and administrative expenses were $4.000 Compute the price and quantity variances for direct materials and direct labor $ Materials price variance Materials quantity variance $ Labor price variance Labor quantity variance eTextbook and Media List of Accounts Compute the total overhead variance S Total Overhead variance