$\backslash$table$[[,$Standard Costs,Actual Costs$],[$Direct materials,$226,200lbs,$ at $$4,80$ per lb$.,223,900$ lbs$,$ at $$4\mathrm{.}70$ per $lb.],[$Direct labor,$19,500hrs,$ at $$16\mathrm{.}30$ per hr$.,19,950$ hrs$.$ at $$16\mathrm{.}70$ per hr$.],[$Factory overhead,$\backslash$table$[[$Rates per direct labor hr$,$ based on $100\%$ of norma$],[$capacity of $20,350$ direct labor hrs$.$:$]],],[,$Variable cost, $$4\mathrm{.}20,$$$81,080$ variable cost$],[,$Fixed cost, $$6\mathrm{.}60,$$$134,310$ fixed cost$]]$

Each unit requires $0\mathrm{.}25$ hour of direct labor:

Required: positive number.

Direct Materials Price Variance

Direct Materials Quantity Variance

Total Direct Materials Cost Variance

$\backslash$table$[[$$$,$Favorable $=Y$