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Problem 1 - Direct Materials Variances Bellingham Company produces a product that requires 7 standard pounds per unit. The standard price is $5 per pound. If 3,500 units used 25,500 pounds, which were purchased at $5.15 per pound, what is the direct materials (a) price variance, (b) quantity variance, and (c) cost variance? Show a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. Problem 2 - Direct Labor Variances Bellingham Company produces a product that requires 8 standard direct labor hours per unit at a standard hourly rate of $9.00 per hour. If 4,100 units used 33,500 hours at an hourly rate of $8.64 per hour, what is the direct labor (a) rate variance, (b) time variance, and (c) cost variance? Show a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. Problem 3 - Factory Overhead Controllable Variance Bellingham Company produced 4,700 units of product that required 8 standard direct labor hours per unit. The standard variable overhead cost per unit is $5.20 per direct labor hour. The actual variable factory overhead was $200,020. Determine the variable factory overhead controllable variance. Show a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. Problem 4 - Factory Overhead Volume Variance Bellingham Company produced 3,900 units of product that required 2 standard direct labor hours per unit. The standard fixed overhead cost per unit is $2.25 per direct labor hour at 7,400 hours, which is 100% of normal capacity. Determine the fixed factory overhead volume variance. Show a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number