Ayala Corporation accumulates the following data relative to jobs started and finished during the month of June 2017.

Costs and Production Data		Actual		Standard
Raw materials unit cost		$2.10		$1.90
Raw materials units used		11,300		10,700
Direct labor payroll		$175,500		$171,360
Direct labor hours worked		15,000		15,300
Manufacturing overhead incurred		$212,930
Manufacturing overhead applied				$215,730
Machine hours expected to be used at normal capacity				43,500
Budgeted fixed overhead for June				$73,950
Variable overhead rate per machine hour				$3.00
Fixed overhead rate per machine hour				$1.70

Overhead is applied on the basis of standard machine hours. 3.00 hours of machine time are required for each direct labor hour. The jobs were sold for $453,000. Selling and administrative expenses were $39,300. Assume that the amount of raw materials purchased equaled the amount used.

Compute a of the variances for (1) direct materials and (2) direct labor. (Round answers to 0 decimal places, e.g. 125.) (1) Total materials variance Materials price variance Materials quantity variance (2) Total labor variance Labor price variance Labor quantity variance LINK TO TEXT LINK TO TEXT LINK TO TEXT VIDEO: SIMILAR PROBLEM Compute the total overhead variance. Total overhead variance