Direct materials, direct labor, and factory overhead cost variance analysis

Santiago Inc. processes a base chemical into plastic. Standard costs and actual costs for direct materials, direct labor, and factory overhead incurred for the manufacture of $74,000$ units of product were as follows:

Standard Costs

Each unit requires $0\mathrm{.}25$ hour of direct labor.

Required:

Direct Labor Rate Variance

Direct Labor Time Variance

Total Direct Labor Cost Variance

$

$

number.

Variable factory overhead controllable variance

Fixed factory overhead volume variance

Total factory overhead cost variance

$

$

$q$