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EE 23-173/ PE 23-1B Direct materials variances OBJ. 3 SHOW Encinas Company produces a product that requires 6 standard pounds per unit. The ME HOW standard price is $1.75 per pound. If 2,300 units required 13.400 pounds, which were purchased at $2.00 per pound, what is the direct materials (a) price variance, (b) quantity variance, and (c) total direct materials cost variance? SHOW ME HOW EE 23-2 A 1134 PE 23-2B Direct labor variances OBJ. 3 Encinas Company produces a product that requires 3 standard hours per unit at a standard hourly rate of $21 per hour. If 2.300 units required 6,600 hours at an hourly rate of $20.50 per hour, what is the direct labor(a) rate variance, (b) time variance, and (c) total direct labor cost variance? SHOW ME HOW EE 23-3 1137 PE 23-3B Factory overhead controllable variance OBJ. 4 Encinas Company produced 2,300 units of product that required 3 standard hours per unit. The standard variable overhead cost per unit is $1.90 per hour. The actual variable factory overhead was $11.905. Determine the variable factory overhead controllable variance, SHOW ME HOW EE 23-41738 PE 23-48 Factory overhead volume variance OBJ. 4 Encinas Company produced 2,300 units of product that required 3 standard hours per unit. The standard fixed overhead cost per unit is $1.20 per hour at 7,100 hours, which is 100% of normal capacity. Determine the fixed factory overhead volume variance