B A 1 Cookie Business . ; 2 7' " l '7 J r r l 4 Actual Total Cost of Direct Materials 7 , ,, , $ 225,000 ' 7 l ,g' 5 Standard Total Cost of Direct Materials 7 r V , 7$ 7 224,800 ' \"l {f 6 Actual Materials Used __ _ 30 i ll ' 7 Standard Materials Used . , , , N r ' 31 ' L r I 8 1* > I > 77777 7" 7 3\" I IV 9 Actual Direct Labor Rater ' 7 7 E $ 15.50 ' 7 l, l 10 Standard Labor Rate' w W H H r , 7 75 15.00 ' _ (I l 11 Actual Hours Worked W V 7 M 45 ' W L\" lI V I 12 Standard Hours Worked. _ W 7 4Q W 7 ml / Favorable/ J l l4 _ Unfavorable 15 ; Calculate Materials Variances: \\ Materials Price Variance Materials Quantity Variance Labor Variances: ' Variance cy Variance