Advanced Miniature Development manufactures computer graphics cards $($GPUs$).$ Standard costs and actual costs for direct materials, direct labor, and factory overhead incurred for the manufacture of $4,180$ GPUs were as follows:

Each GPU requires $0\mathrm{.}5$ hour of direct labor.

Instructions

Determine the:

a$.$ direct materials price variance

b$.$ direct materials quantity variance

c$.$ total direct materials cost variance

d$.$ direct labor rate variance

e$.$ direct labor time variance

f$.$ total direct labor cost variance

g$.$ the variable factory overhead controllable variance

h$.$ fixed factory overhead volume variance

i$.$ total factory overhead cost variance.