$\backslash$table$[[,$Standard Costs,Actual Costs$],[$Direct materials,$192,400$ lbs at $$5\mathrm{.}90$ per Ib$.,190,500$ lbs$,$ at $$5\mathrm{.}70$ per lb$.],[$Direct labor,$16,500$ hirs. at $$18\mathrm{.}50$ per hr:$,18,930$ hirs. at $$18\mathrm{.}70$ per hr$.],[$Factory overhead,$\backslash$table$[[$Rates per dired labor hr$,$ based on $100\%$ of normal$],[$capacity of $19,310$ dired labor hrs$.]],],[$Variable cost$,$ $$3\mathrm{.}60,$$$65,930$ variable cost$],[$Fixed cost$,55\mathrm{.}70,$$$110,067$ froed cost$]]$

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

Required: Direct Materials Price Variance

Direct Materials Quantity Variance

Total Direct Materials Cost Variance

Direct Labor Rate Variance

Direct Labor Time Variance

Total Direct Labor Cost Variance

Variable factory ovethead cortrollable variance.

rixed factory ovethead volume variance

Total factiory overtead enct verlance