Big Dog Company, a manufacturer of dog food, produces its product in 1,000-bag batches. The standard cost of each batch consists of 8,000 pounds of direct materials at $0.40 per pound, 48 direct labor hours at $8.75 per hour, and variable overhead cost (based on machine hours) at the rate of $10 per hour with 16 machine hours per batch. The following variable costs were incurred for the last 1,000-bag batch produced: Direct materials 8,300 pounds costing $ 3,154 were purchased and used Direct labor 45 hours costing $ 450 Variable overhead $ 225 Machine hours used 18 hours (a) Determine the actual and standard variable costs per bag of dog food produced, separated into direct materials, direct labor, and variable overhead. Round your answers to 3 decimal places. Actual Cost Standard Cost Direct materials $Answer $Answer Direct labor Answer Answer Variable overhead Answer Answer Total variable costs per bag $Answer $Answer (b) For the last 1,000-bag batch, determine the standard cost variances for direct materials, direct labor, and variable overhead. Round your answers two decimal places. Materials price variance $Answer Answer Materials quantity variance $Answer Answer Labor rate variance $Answer Answer Labor efficiency variance $Answer Answer Variable overhead spending variance $Answer Answer Variable overhead efficiency variance $Answer Answer