Advanced Miniature Development manufactures computer graphics cards (GPUs). Standard costs and actual costs for direct materials, direct labor, and factory overhead incurred for the manufacture of 4,160 GPUs were as follows: Cost Driver Standard Costs Actual Costs Direct materials 110,000 lbs. at $6,30 115,000 lbs. at $6.50 Direct labor 2,080 hours at $15.80 2,000 hours at $15.40 Factory overhead Rates per direct labor hr., based on 100% of normal capacity of 2,000 direct labor hrs.: Variable cost, $4.25 $8,200 variable cost Fixed cost, $6.00 $12,000 fixed cost Each GPU requires 0.5 hour of direct labor. Instructions Determine the: a. direct materials price variance b. direct materials quantity variance c. total direct materials cost variance d. direct labor rate variance e. direct labor time variance f. total direct labor cost variance g. the variable factory overhead controllable variance h. fixed factory overhead volume variance i. total factory overhead cost variance