ABC Company manufactures tires. Standard and actual costs for the manufacture of 5,500 tires were as follows: Direct Materials Standard Actual 82,000 lbs. @ $5.10 82,600 lbs. @ $5.25 Direct Labor Standard Actual 1,650 hrs. @ $17.50 1,620 hrs. @ $17.40 Factory Overhead Standard: FOH rates per DL hour based on 100% normal capacity of 1,500 DL hours Variable 4.9 3.1 Fixed Actual: Variable Fixed $5,000 $7,350 Each tire requires 0.3 hr. of DL Calculate the following variances: 1. DM (price, quantity, total) 2. DL (rate, time, total) 3. FOH (variable, fixed)