Wheels of Fortune Direct Materials Variance Frames

Direct Material Standard Cost Frames Bicycles Assembled $20162017$

Professional $$1,825$ Year $1$ Year $2$

Novice $$370$ Professional $3,3751,800$

Novice $1,1252,700$

Direct Materials Actual Cost Per Unit Total $4,5004,500$

Bicycle Frames Year $1$ Year $2$

Professional $$900$ $$925$ Direct Materials Actual Usage

Novice $$180$ $$190$ Bicycle Frames Year $1$ Year $2$

Professional $3,3751,890$

Direct Material Price Variance Novice $1,1252,781$

Total Material Price Year $1$ Year $2$

Professional $$3,121,875$ $$1,701,000$

Novice $$213,750$ $$500,580$

Total Direct Material Price Var $$3,335,625$ $$2,201,580$

Direct Material Usage Variance

Total Direct Material Usage Year $1$ Year $2$

Professional $$2,775,234$ $$1,573,425,000$

Novice $$392,445,000$ $$545,490$

Total Direct Material Usage $$395,220,234$ $$1,573,970,490$

Total Direct Material Variance

Year $1$ Year $2$

Professional $$5,897,109$ $$1,575,126,000$

Novice $$392,658,750$ $$1,046,070$

Total Direct Material Variance $$398,555,859$ $$1,576,172,070$

My numbers do not seem correct help?