Direct Materials and Direct Labor, Variance Analysis

Route $66$ Tire Co$.$ manufactures automobile tires. Standard costs and actual costs for direct materials, direct labor, and factory overhead incurred for the manufacture of $4,800$ tires were as follows:

$\backslash$table$[[,$Standard Costs,Actual Costs$],[$Direct materials,$6,200lbs.$ at $$5\mathrm{.}30,6,100lbs.$ at $$5\mathrm{.}20$