12,000 hrs, at $24.40 per hr. 11,700 hrs at $25.00 per hr based on 100% of normal $91,200 variable cost Variable cost, $8.00 Fixed cost, $10.00 as a positive number Direct Materials Quantity Variance Total Direct Materials Cost Variance Fixed cost, $10.00 as a positive number. Direct Materials Quantity Variance Total Direct Materials Cost Variance b. Determine the direct labor rate variance, direct labor time variance, and total drect labor cost varance. Enter a favorable variance as a negative sumber uasing a minus and an Direct Labor Time Variance Direct labor Coust Variance c. Determine the variable factory overhead controllable variance, fixed factory overhead volume varlance, and total factory overhead cost varlance. Enter a favorable veriance as a egivenumber sing a minus sign and an unfavorable variance as a positive number Fixed factory overhead volume variance Total factory overhead cost variance 4