$\backslash$table$[[,$Standard costs,Actual costs$],[$Direct materials,$236,800lbs.$ at $$5\mathrm{.}50$ per $lb.,234,400$ lbs$.$ at $$5\mathrm{.}30$ per lb$.],[$Direct labor,$18,500$ hrs$.$ at $$16\mathrm{.}70$ per hr$.,18,930hrs.$ at $$16\mathrm{.}90$ per $hr.],[$Factory overhead,$\backslash$table$[[$Rates per direct labor hr$.,$ based on $100\%$ of normal$],[$capacity of $19,310$ direct labor hrs$.$:$]],],[$Variable cost$,$ $$3\mathrm{.}70,$$$67,770$ variable cost$],[$Fixed cost$,$ $$5\mathrm{.}80,$$$111,998$ fixed cost$]]$

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

Required:

a$.$ Determine the direct materials price variance, direct materials quantity variance, and total direct materials cost variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number.

Direct Materials Price Variance

$

Direct Materials Quantity Variance

Total Direct Materials Cost Variance $$

b$.$ Determine the direct labor rate variance, direct labor time variance, and total direct labor cost variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number.

Direct Labor Rate Variance

$ $$

$$ Direct Labor Time Variance $$

$$

Total Direct Labor Cost Variance $$

$$

c$.$ Determine the variable factory overhead controllable variance, fixed factory overhead volume variance, and total factory overhead cost variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number.

Variable factory overhead controllable variance

$ $$

Fixed factory overhead volume variance $$

$$

Total factory overhead cost variance $$