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 $1.95 Raw materials units used Direct labor payroll $2.10 11,300 $177,310 14,900 $201,700 10,900 $171,760 15,200 Direct labor hours worked Manufacturing overhead incurred Manufacturing overhead applied Machine hours expected to be used at normal capacity Budgeted fixed overhead for June Variable overhead rate per machine hour $205,200 41,500 $62,250 $3.00 Fixed overhead rate per machine hour $1.50 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 $452,000. Selling and administrative expenses were $37,800. Assume that the amount of raw materials purchased equaled the amount used. (a) Compute all of the variances for (1) direct materials and (2) direct labor. (Round answers to 0 decimal places, e.g. 125.) Total materials variance $ Materials price variance Materials quantity variance (2) Total labor variance Labor price variance Labor quantity variance By accessing this question Assistance, you will learn while you earn points based on the Point Potential Policy set by your instructor