Standar

Direct material cost $7$ per kilogram Quantity $*$ Price $=$ Cost

Direct labor hours per unit $0\mathrm{.}35177$

Direct labor houry rate $200\mathrm{.}35$

Actual cost

Direct materials $70,000$

Direct labor $70,000$

Manufacturing overhead $11,300$

Variable cost $181,000$

Fixed cost $48,400$

Produced helmet $10,000$

Total standar cost $400000$

con estos datos como puedo calcular Direct material variance, direct labor variance y Manufacturing overhead variance