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

Each unit requires $0\mathrm{.}3$ hour of direct labor.

Required:

variance as a positive number.

Direct Materials Price Variance

Direct Materials Quantity Variance

Total Direct Materials Cost Variance

$

$q$

$

Unfavorable $$

Unfavorable $$

number.

Direct Labor Rate Variance

Direct Labor Time Variance

Total Direct Labor Cost Variance

$

$

$

$x$

Unfavorable $$

Unfavorable $$

$x$

$x$

and an unfavorable variance as a positive number.

Variable factory overhead controllable variance

$$

Fixed factory overhead volume variance

Total factory overhead cost variance

Unfavorable $$

$x$

$$

X Unfavorable

X Unfavorable