Blue Spruce Company has developed the following standard costs for its product for 2022:

BLUE SPRUCECOMPANY Standard Cost Card
Product A
Cost Component		Standard Quantity					Standard Price			=		Standard Cost
Direct materials			4 pounds				$3						$12
Direct labor			3 hours				8						24
Manufacturing overhead			3 hours				4						12
													$48

The company expected to produce 30,200 units of Product A in 2022 using 90,600 direct labor hours.

Actual results for 2022 are as follows:
		31,170 units of Product A were produced.
		Actual direct labor costs were $751,120 for 91,600 direct labor hours worked.
		Actual direct materials purchased and used during the year cost $349,250 for 127,000 pounds.
		Actual variable overhead incurred was $157,000 and actual fixed overhead incurred was $206,000.

Compute the following variances showing all computations to support your answers. Indicate whether the variances are favorable or unfavorable.

(a)		Materials Quantity Variance		$enter a dollar amount	select an option FavorableNot ApplicableUnfavorable
(b)		Total Direct Labor Variance		$enter a dollar amount	select an option FavorableUnfavorableNot Applicable
(c)		Direct Labor Quantity Variance		$enter a dollar amount	select an option FavorableNot ApplicableUnfavorable
(d)		Direct Materials Price Variance		$enter a dollar amount	select an option UnfavorableFavorableNot Applicable
(e)		Total Overhead Variance		$enter a dollar amount	select an option UnfavorableNot ApplicableFavorable