Sant Company manufactures and sells leather wallets. Labor Budget for 900 units of leather wallet was $16,200. The budgeted labor hours is 1,800 hours. During March, Sant Company produced 1,000 units of leather wallet. The company incurred 1,850 hours of direct labor. The direct labor rate was $9.60 per hour.
Compute the standard labor cost per unit, labor price variance, and labor quantity variance.