Heart Dress Co. manufactures dresses in a small manufacturing facility. Manufacturing
has 20 employees. Each employee presently provides 35 hours of productive labor per
week. Information about a production week is as follows:
Standard wage per hr...............................................................$10.60
Standard labor time per dress...................................................15 min.
Standard number of yds. of fabric per dress.............................4.0 yds.
Standard price per yd. of fabric.................................................$2.90
Actual price per yd. of fabric......................................................$3.05
Actual yds. of fabric used during the week.......................14,200 yds.
Number of dresses produced during the week..................3,500
Actual wage per hr.....................................................................$10.00
Actual hrs. per week...................................................................700 hrs.

Determine 

(a) The standard cost per dress for direct materials and direct labor

(b) The price variance, quantity variance, and total direct materials cost variance

(c) The rate variance, time variance, and total direct labor cost variance