DATA FOR VARIANCE ANALYSIS: Standard Standard Actual Actual Hours / Qty Rate Hours / Qty Rate Grooming Labor 150 $ 12.00 180 $ 11.50 Grooming Materials 1,000 $ 2.00 1,200 $ 3.00 Favorable/ Variance Unfavorable Groomer Direct Labor Time Variance (Actual Hours - Standard Hours) x Standard Rate Groomer Direct Labor Rate Variance (Actual Rate - Standard Rate) x Actual Hours Direct Materials Quantity/Efficiency Variance (Actual Quantity - Standard Quantity) x Standard Price Direct Materials Price Variance (Actual Price - Standard Price) x Actual Quantity