Direct Materials, Direct Laboc, and Factory Overhead Cost Variance Analysis: Santigo Inc. processes a base chemical into plastic. Standarit costs and actual costs for direct materials, direct laber, and factory overhead incurred for the manufacture of 78,000 unts of product were as follows: a. Dectermine the direct materists brice variance, drect materials quantity variance, and totol direct materials cont variance, Enter a favorable variance as a negative number using a minus sigh and an untedvorable variance as a positive number. 6. Determine the direct labor rate vanance, rect labor time vaciance, and total direct labec cost variance. Enter a favbrable variance as a negaeve number using a mithus sgn and on unfovorable variance as a positive number. Required: 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 labor rate vakance, direct labor time variance, and total direct labor cost varlance, Enter a fovarable variance as a negative number using a minus sign and an unfovorable variance as a gosithe number. c. Determine the varable factory overhesd controllable variance, foxed factory overhead volume variance, and total factory overhead cost variance. Enter a fovarable variance os a negative number using a minus won and an unfavarable variance as a postive number