Comprehensive Problem 5 part Ct to refer back to data presented in Parts A and B as well as use answers from those parts when completing this section. are as follows: DIRECT MATERIALS \begin{tabular}{lcccc} \hline & \begin{tabular}{c} Cost \\ Behavior \end{tabular} & Units per Case & \begin{tabular}{c} Cost \\ per Unit \end{tabular} & \begin{tabular}{c} Direct Materials \\ Cost per Case \end{tabular} \\ \hline Cream base & Variable & 100ozs. & $0.02 & $2.00 \\ Natural olis & Variable & 30 ozs. & 0.30 & 9.00 \\ Bottie (8-oz.) & Variable & 12 bottles & 0.50 & 6.00 \\ & & & & $17.00 \end{tabular} DIRECT LABOR \begin{tabular}{|c|c|c|c|c|} \hline Department & \begin{tabular}{c} Cost \\ Behavior \end{tabular} & Time per Case & \begin{tabular}{l} Labor Rate \\ per Hour \end{tabular} & \begin{tabular}{l} Cirect Labor \\ Cost per \\ Case \end{tabular} \\ \hline Mixing & Variable & 20min. & $18.00 & $6.00 \\ \hline \multirow[t]{2}{*}{ Filling } & Variable & 5min. & 14.40 & 1.20 \\ \hline & & 25min. & & $7.20 \\ \hline \end{tabular} FACTORY OVERHEAD \begin{tabular}{lcr} & Cost Behavior & Total Cost \\ \hline Utilities & Mixed & $600 \\ Facility lease & Fixed & 14,000 \\ Equipment depreciation & Fixed & 4,300 \\ Supplies & Fixed & 660 \\ & & $19,560 \end{tabular} Part C-August Variance Analysis data for August were as follows: grade labor classification during the month, thus cousing the actual labor rate to be less than standard. Required: Enter subtracted amounts with minus sign. Enter a favorable variance as a negative number using a minus sign and an unfovorable variance as a positive number. places when required). Enter subtracted amounts with minus sign. Enter a favorable variance as a negative number using a minus sign and an unfovorable variance as a positive number. 10. Determine and interpret the direct materials price and quantity variances for the three materials. Enter the costs in dollars and cents (carried to three decimat places when required). Direct Materials Price Variance1 Enter vie stanuars price to two uechnat paces. Direct Materials Quantity Variance: 11. Determine and interpret the direct labor rate and time variances for the two departments, Do not round hours. Enter the costs in doliars and cents. Direct Labor Rate Variance: 12. Determine and interpret the direct labor rate and time variances for the two departments. 13. Determine and interpret the factory overhead volume variance. Round rate to four decimal places and round your final answer to two decimal pla 14. The production volume of cases was planned at the beginning of August. The variances compare the actual cost and the standard cost of for the month. Thus, the standard cost must be based on the units of actual production