1a.Mackinaw Inc. processes a base chemical into plastic. Standard costs and actual costs for direct materials, direct labor, and factory overhead incurred for the manufacture of 70,000 units of product were as follows:

	Standard Costs		Actual Costs
Direct materials	231,000 lbs. at $5.40		228,700 lbs. at $5.20
Direct labor	17,500 hrs. at $16.30		17,900 hrs. at $16.70
Factory overhead	Rates per direct labor hr.,
	based on 100% of normal
	capacity of 18,260 direct
	labor hrs.:
		Variable cost, $3.90	$67,570 variable cost
		Fixed cost, $6.20	$113,212 fixed cost

Each unit requires 0.25 hour of direct labor.

Required:

Determine the direct materials price variance, direct materials quantity variance, and total direct materials cost variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number.

Direct Material Price Variance	$fill in the blank 1	FavorableUnfavorable
Direct Materials Quantity Variance	$fill in the blank 3	FavorableUnfavorable
Total Direct Materials Cost Variance	$fill in the blank 5	FavorableUnfavorable

Determine the direct labor rate variance, direct labor time variance, and total direct labor cost variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number.

Direct Labor Rate Variance	$fill in the blank 7	FavorableUnfavorable
Direct Labor Time Variance	$fill in the blank 9	FavorableUnfavorable
Total Direct Labor Cost Variance	$fill in the blank 11	FavorableUnfavorable

Determine variable factory overhead controllable variance, the fixed factory overhead volume variance, and total factory overhead cost variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number.

Variable factory overhead controllable variance	$fill in the blank 13	FavorableUnfavorable
Fixed factory overhead volume variance	$fill in the blank 15	FavorableUnfavorable
Total factory overhead cost variance

1b.

Blumen Textiles Corporation began April with a budget for 25,000 hours of production in the Weaving Department. The department has a full capacity of 33,000 hours under normal business conditions. The budgeted overhead at the planned volumes at the beginning of April was as follows:

Variable overhead	$77,500
Fixed overhead	52,800
Total	$130,300

The actual factory overhead was $131,900 for April. The actual fixed factory overhead was as budgeted. During April, the Weaving Department had standard hours at actual production volume of 26,000 hours. Determine the variable factory overhead controllable variance and the fixed factory overhead volume variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. Round your interim computations to the nearest cent, if required

Variable factory overhead controllable variance is? Favorable Unfavorable?

. Fixed factory overhead volume variance is?Favorable Unfavorable?