Actual results for $2016$ are presented below:

Direct materials purchases were $246,000$ pounds of aluminum which cost $$1,020,900.$

Direct materials used were $220,000$ pounds of aluminum. $$

$3.$ Direct labor costs were $$575,260$ for $58,700$ direct labor hours actually worked.

$4.$ Total manufacturing overhead was $$352,000.$

$5.$ Actual production was $114,000$ baseball bats.

Instructions

$($a$)$ Compute the following variances:

$1.$ Direct materials price.

$2.$ Direct materials quantity.

$3.$ Direct labor price.

$4.$ Direct labor quantity:

$5.$ Total overhead variance.$<$