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Direct Materials, Direct Labor, and Factory Overhead Cost Variance Analysis Mackinaw inc. processes a base chemical into plastic. Standard costs and actual costs for direct materiais, direct labor, and factory overhead incurred for the manufacture of 74,000 units of product were as follows: Required: a. Determine the direct materials price veriance, direct materials quantity vananse, and total direct materials cost variance. Enter a favorable vanance as a negative number using a minus sign and an unfavorable variance as a positive mumbee b. Determine the direct labor rate variance, direct laber time vartanct, 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. a. Determine the direct materials price variance, direct materials quantity variance, and total direct materials cost variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. b. Determine the direct iabor 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. c. Determine the variable factory overhead controllable variunce, 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 unfavorabie variance as a positive number