Ayala Corporation accumulates the following data relative to jobs started and finished during the month of June $2022.$

Overhead is applied on the basis of standard machine hours. Three hours of machine time are required for each direct labor hol

jobs were sold for $$400,000.$ Selling and administrative expenses were $$40,000.$ Assume that the amount of raw materials purc

equaled the amount used.

$($a$)$

Compute all of the variances for $(1)$ direct materials and $(2)$ direct labor. $($Round per unit values to $2$ decimal places, e$.$g$.52\mathrm{.}75$ an

final answers to $0$ decimal places, e$.$g$.52.)$

$(1)$

Materials quantity variance $

$(2)$ Total labor variance $

Labor price variance $

Labor quantity variance $