direct material, direct labor, and factory cost variance analysis. Direct material 120,000 lb. at $3.20 standard cost, 118,500 lb. at $3.25 actual cost. Direct labor 12,000 hrs. at $24.40 standard cost, 11,700 hrs. at $15.00 actual cost. Factory overhead, rates per direct labor hr., based on 100% of normal capacity of 15,000 direct labor hrs.: variable cost, $8.00 standard cost, $91,200 variable cost actual cost, and fixed cost of $10.00 standard cost, $150,000 fixed cost, actual cost. Please give the direct material price variance, direct material cost variance and total direct variance. Please give direct labor rate variance, direct labor time variance, and total direct labor cost variance. Please give variable factory overhead controllable variance, fixed factory overhead volume variance, and total fac tory overhead cost variance