19- The following data are given for Bahia Company:

Budgeted production (at 100% of normal capacity)	1,023 units
Actual production	960 units
Materials:
Standard price per pound	$1.82
Standard pounds per completed unit	12
Actual pounds purchased and used in production	11,174
Actual price paid for materials	$22,907
Labor:
Standard hourly labor rate	$14.66 per hour
Standard hours allowed per completed unit	4.3
Actual labor hours worked	4,944
Actual total labor costs	$75,396
Overhead:
Actual and budgeted fixed overhead	$1,133,000
Standard variable overhead rate	$26.00 per standard labor hour
Actual variable overhead costs	$138,432
Overhead is applied on standard labor hours.

Round your final answer to the nearest dollar.

The fixed factory overhead volume variance is:

20- Use this information to answer the question that follow. The following data relate to direct materials costs for February: Materials cost per yard: standard, $1.94; actual, $2.05 Standard yards per unit: standard, 4.64 yards; actual, 5.18 yards Units of production: 9,100 Calculate the direct materials quantity variance.