Eastern Polymers, Inc., processes a base chemical into plastic.Standard costsand actual costs for direct materials, direct labor, and factory overhead incurred for the manufacture of 4,400 units of product were as follows:

Standard CostsActual CostsDirect materials6,200 lbs. at $5.106,100 lbs. at $5.00Direct labor1,100 hrs. at $17.101,130 hrs. at $17.50Factory overheadRates per direct labor hr.,based on 100% of normalcapacity of 1,150 directlabor hrs.:Variable cost, $4.80$5,230 variable costFixed cost, $7.60$8,740 fixed costEach unit requires 0.25 hour of direct labor.

a.The direct materialsprice variance, direct materialsquantity variance, and total direct materialscost variance.

Price variance$ -610 F

Quantity variance$

Total direct materials cost variance$

b. The direct laborrate variance, direct labortime variance, and total direct labor cost variance.

Rate variance$ 452 UF

Time variance$ 513 UF

Total direct labor cost variance$ 965 UF

c.variable factory overheadcontrollable variance, the fixed factory overheadvolume variance, and total factory overhead cost variance.

Variable factory overhead controllable variance$

Fixed factory overhead volume variance$

Total factory overhead cost variance$