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 4,160 GPUs were as follows:

Cost Driver	Standard Costs	Actual Costs
Direct materials	110,000 lbs. at $6.30	115,000 lbs. at $6.50
Direct labor	2,080 hours at $15.80	2,000 hours at $15.40
Factory overhead	Rates per direct labor hr., based on 100% of normal capacity of 2,000 direct labor hrs.:
	Variable cost, $4.25	$8,200 variable cost
	Fixed cost, $6.00	$12,000 fixed cost

Each GPU requires 0.5 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.