Question 13 5 pts Question D: Variance Analysis The Las Vegas plant of Speeder Cola! Company LLC produces delicious cola soda. At the beginning of the year, the Las Vegas plant had the following standard cost sheet per jug of cola soda Direct Materials (10 gallons@ $3.00 per gallonk $ 30,00 Direct Labor (o 10 hours @ $20.00 per hourl: $ 2.00 Fixed Overheid 10,10 hours @ $10.00 per hours: $ 1.00 Variable Overhead (0.10 hours $10.00 per hour 1.00 Total Standard Cost per unit: $ 34.00 Overhead is applied on the basis of direct Inbor hours. The actual results for the year are as follows: 1. Units produced: 26.000 jugs of soda 2. Direct materials purchased: 250,000 gallons@ $305 per gallon 3. Direct materials used: 270,000 gallons 4 Direct labor: 3.300 hours $21.50 per hour 5. Fixed overhead: $30,000 6. Variable over $35.000 Question Part 1 Compute the Direct Materials Price Variance $12.500 Favorable $9.500 Favorable $12.500 Untvorable $9,500 Unfavorable Not Question 14 5 pts Question D: Part 2 Compute the Direct Materials Usage Variance O $30,500 Unable $30.500 Favorable O $30,000 Unfavorable 030 500 Ft Not applicabili Question 15 5 pts Question : Part 3 Compute the Direct Materials Total variance. $12.500 Untavorable $12.500 Favorable $30.000 Unfavorable $30,000 Favorable Not applicable Question 16 5 pts