Problem 25-2A (Part Level Submission) Ayala s the following data relative to jobs started and finished during the month of June 2017. Costs and Production Data Actual Standard $2.30 11,400 $2.15 10,500 5172,840 168,720 15,200 Raw materials unit cost Raw materials units used Direct labor payroll Direct labor hours worked Manufacturing overhead incurred Manufacturing overhead applied Machine hours expected to be used at normal capacity Budgeted fixed overhead for June Variable overhead rate per machine hour Fixed overhead rate per machine hour 14,900 S223,276 $226,176 13,500 $73,950 $3.10 $1.70 Overhead is applied on the basis of standard machine hours. 3.10 hours of machine time are required for each direct labor hour. The jobs were sold for $455,000. Sellng and administrative expenses were $38,000. Assume that the amount of raw materials purchased equaled the amount used. Your answer is correct. Compute all of the variances for (1) direct materials and (2) direct labor. (Round answers to 0 decimal places, e.g. 125.) (1) Total materials variance 3645 TUnfavorable 1710 Unfavorable 1935 TUnfavorable 4120 TUnfavorable 7450 TUnfavorable 3330Favorable Materials price variance Materials quantity variance Total labor variance (2) Labor price variance Labor quantity variance