2- 3.C. Rose Delight Co. produces different types of delights, Red Rose, Blue Rose and White Rose Delights. The company uses a standard cost system to control manufacturing costs. The standard unit cost of a 1 kg box of Red Rose Delight is based on static budget volume of 10,000 boxes per month (10.000 DL hours): Direct material 15 TL 1 kg of special mix including sugar and flour etc. at 5 TL. Direct Labor 10 TL 1 hour at 10 TL per hour Variable MOH 3 TL Var Ovh rate is 3 TL per DL hour Fixed MOH 2 TL Fixed Ovh rate is 2 TL per DL hour Total standard cost per box 20 TL Actual cost and production information for January: Actual production and sales were 10,500 boxes. Selling price per box is 35 TL. Actual direct materials usage was 1,1 kg of special mix per unit, actual price of 5.30 TL per kg. Actual direct labor usage of 10,800 hours at a total cost of 118.000 TL. Actual overhead cost was 49,000 TL. a. Compute "total, price and quantity variances for direct materials, "total, efficiency and rate variances for direct labor" and "total, controllable and volume variances for manufacturing overhead". b. Journalize the incurrence of factory labor on account and assignment of factory labor