Exercise $10-27$ Diagramming Direct$-$Material and Direct$-$Labor Variances $($LO $10-3)$

During June, Danby Company$$s material purchases amounted to $11,550$ pounds at a price of $$6\mathrm{.}60$ per pound. Actual costs incurred in the production of $2,750$ units were as follows:

Direct labor: $ $203,632($$$17\mathrm{.}80$ per hour$)$

Direct material: $ $56,694($$$6\mathrm{.}60$ per pound$)$

The standards for one unit of Danby Company$$s product are as follows:

Direct Labor: Direct Material:

Quantity, $4$ hours per unit Quantity, $3$ pounds per unit

Rate, $$17\mathrm{.}50$ per hour Price, $$6\mathrm{.}40$ per pound

Required:

Fill in the amounts in the tables below.