14) Doudas has the following information. T H E Direct raw materials (0.8 yards * $20 per yard) Direct labor (1.5 hours * $10.00 per hour) Variable MOH (1.5 hours * $15.00 per hour) Budgeted Cost Per unit $16.00 $15.00 $22.50 Direct labor hours are used to allocate MOHS. The actual data for last month were as follows: 14,000 19.000 Number of units produced Direct labor hours incurred Yards of DRM purchased Yards of DRM used in production Cost of DRM purchased Direct labor cost Variable MOH cost 15.000 14.000 $300,000 $160,000 $280,000 Required: Compute the following variances. a. Direct raw materials price variance. b. Direct raw materials quantity variance. c. Direct labor efficiency variance d. Direct Variable MOH spending variance Good luck