b$.$ Determine the direct labor rate variance, direct labor time variance, and total direct labor cost variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number.

Total Direct Labor Cost Variance

c$.$ Determine the variable factory overhead controllable variance, fixed factory overhead volume variance, and total factory overhead cost variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number.

$\backslash$table$[[$Variable factory overhead controllable variance,$$,$

$**$STANDARD COSTS AND ACTUAL COSTS FOR DIRECT MATIERALS, DIRECT LABOR, AND FACTORY OVERHEAD INCURRED FOR THE MANUFACTURE OF $40,000$ UNITS OF PRODUCT WERE AS FOLLOWS:$**$