Ayala Corporation accumulates the following data relative to jobs started and finished during the month of June 2020 . 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 all of the variances for (1) direct materials and (2) direct labor. (Round per unit values to 2 decimal places, eg. 5275 and final answers to 0 decimal ploces, eg. 52.) Compute the total overhead variance. Total overhead variance eTextbook and Media Prepare anincome statement for management. (Ignore income taxes.) (Round per unit values to 2 decimal ploces, eg. 52.75 and final answers to 0 decimal places, eg. 52.)