Trenton Manufacturing Company manufactures one product, with a standard cost detailed as follows:

Direct materials, 20 yards at $6 per yard . . . . . . . . . . . . . . . . . $120

Direct labor, 25 hours at $5 per hour. . . . . . . . . . . . . . . . . . . . . 125

Factory overhead applied at 80% of

direct labor (variable costs = $75; fixed costs = $25). . . . . . . . 100

Variable selling and administrative . . . . . . . . . . . . . . . . . . . . . . 80

Fixed selling and administrative . . . . . . . . . . . . . . . . . . . . . . . . 50

Total unit costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $475

Standards have been computed based on a master budget activity level of 14,400 direct labor-hours per month. Actual activity for the past month was as follows:

Materials used. . . . . . . . . . . . . . . 9,500 yards at $6.15 per yard

Direct labor . . . . . . . . . . . . . . . . 12,600 hours at $5.10 per hour

Total factory overhead . . . . . . $55,500

Production . . . . . . . . . . . . . . . . . 500 units

Required

Prepare variance analyses for the variable and fixed costs. Indicate which variances cannot be computed. Materials are purchased as they are used.