$\backslash$table$[[,$Standard Costs,Actual Costs$],[$Direct materials,$185,000lbs,$ at $$5\mathrm{.}60$ per lb$.,183,200lbs.$ at $$5\mathrm{.}40$ per lb$.],[$Direct labor,$18,500$ hrs$.$ at $$16\mathrm{.}40$ per hr$.,18,930$ hrs$.$ at $$16\mathrm{.}70$ per hr$.],[,$Rates per direct labor hr$,$ based on $100\%$ of normal,$],[$Factory overhead,capacity of $19,310$ direct labor hrs$.$:$,$$$71,430$ variable cost$],[,$Variable cost, $$3\mathrm{.}90,$$$119,722$ fixed cost$]]$

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

Required: Direct Materials Price Varlance

Direct Materials Quantity Variance

Total Direct Materials Cost Variance

$

$4$

Direct Labor Rate Variance

Direct Labor Time Variance

Total Direct Labor Cost Variance

$

$$

$4$ as a positive number.

Varlable factory overhead controllable variance

Fixed factory overhead volume variance

Total factory overhead cost variance

$