Variance analysis The Sudbury, South Carolina, plant of Saldanha Sports Company has the following standards for its soccer ball production.

REQUIRED Determine the following variances for October:

(a) Total direct material cost variance

(b) Total direct labor cost variance

(c) Total flexible support cost variance

(d) Direct material price variance

(e) Direct material use variance

(f) Direct labor rate variance (g) Direct labor efficiency variance (h) Flexible support rate variance (i) Flexible support efficiency (use) variance.(LO 1)

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Standards Material (leather) per soccer ball Material price per yard Direct labor hours per soccer ball Wage rate per direct labor hour Flexible support cost rate Actual Results for October 0.25 yard $16 0.20 hour $10 per hour $15 per direct labor hour Used 13,000 yards of raw material, purchased for $205,150 Paid for 8240 direct labor hours at $9.50 per hour Incurred $131,840 of flexible support costs Manufactured 40,000 soccer balls