a. Direct materials price variance 12,220 -1,280 Favorabie_ 10,940 Unfavorable Unfavorable Direct materials quantity variance Total direct materials cost variance1 b. 1,022.50 Unfavorable Direct labor rate varlance Direct labor time variance Total direct labor cost variance -30 Favorabie 632.50Unfavorable amounts at volumes. The budget must flex with the volume changes. If the volume is different from the evaluation should reflect the change in direct materials and direct labor that will be required for the price variances. production. In this way, spending from volume changes can be separated from eficiency and cBoo 20 o F Fs E F3 1 del 5