Mansfield Company makes wiring harnesses for the automotive industry. Its standard costs for each harness are 2 direct labor hours per unit at $23 of labor cost per hour, and one pound of plastic harness material at $1.25 per pound. Actual manufacturing data for the period are as follows:
Number of Units Manufactured 40,000
Number of Direct Labor Hours Used 79,400
Actual Direct Labor Cost $1,746,800
Number of Pounds of Direct Material Used 40,800
Number of Pounds of Direct Material Purchased 41,000
Actual Direct Material Cost $51,000
Calculate Direct Labor Rate Variance __________
Calculate Direct Labor Quantity Variance __________
Calculate Direct Material Price Variance __________
Calculate Direct Material Quantity Variance __________