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Total Direct Labor Cost was $114,000 for 12,000 hours Variable Overhead was $92,250 for 20,500 machine hours - Fixed Overhead was $93,000 Calculate the direct materials, direct labor, and variable overhead variances. In addition, calculate the fixed overhead price variance and enter all the final answers in the boxes that follow below. Variance Type: Amount: Favorable (F) / Unfavorable Direct materials price variance Direct materials quantityvariance Direct labor rate variance Direct labor efficiency variance Variable OH price variance Variable OH efficiency variance Fixed OH price varianceQuestion 43 14 pts Hobo Trains manufactures and sells trains to many different retail outlets, and has developed the following standard costs for each train: Direct materials: 20 sq ft. of sheet metal per train, $.75 per sq. ft. $ 15.00 Direct labor: 5 hrs. per train at $10 per hour$ 50.00 Variable Overhead: 8 Machine hours at $5 per MH$ 40.00 . Fixed overhead: ($90,000/3,000 units) $ 30.00 . Standard Cost per unit$135.00 Hobo Trains planned and produced 2,500 trains. Actual results were: . Purchased and used 60,000 feet of material at a total cost of $51,000 .Total Direct Labor Cost was $114,000 for 12,000 hours . Variable Overhead was $92,250 for 20,500 machine hours . Fixed Overhead was $93,000 Calculate the direct materials, direct labor, and variable overhead variances. In addition, calculate t fixed overhead price variance and enter all the final answers in the boxes that follow below. Variance Type: Amount: Favorable (F) / Unfavor Direct materials price variance