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REVIEW PROBLEM Materials, Labor, and Overhead Variances Bertgon Manufacturing has the following standard cost sheet for one of its products: $30 Direct materials (6 ft @ $5) Direct labor (1.5 hours @ S10) Variable overhead (1.5 hours @ $4) Fixed overhead (1.5 hours @ $2*) Standard unit cost * Rate based on expected activity of 17,000 hours. During the most recent year, the following actual results were recorded: Production 12,000 units Fixed overhead $ 33,000 Variable overhead $ 69,000 Direct materials (71,750 it. purchased) $361,620 Direct labor (17,900 hours) $182,580 Required: Compute the following variances: 1. Direct materials price and usage variances. 2. Direct labor rate and efficiency variances. 3. Variable overhead spending and efficiency variances. 4. Fixed overhead spending and volume variances