Botella, Inc. produces plastic bottles. The unit for costing purposes is a case (each one holds 18 bottles). Standard costs: Quantity Price Standard Direct materials 4 0.95 3.8 Direct labor 1.25 15 18.75 Variable overhead 1.25 8 10 Actual During December, 15,000 cases were produced. 15,000 During December, 78,000 pounds of material were purchased and used in production. 78,000 During December, workers worked 22,500 hours. 22,500 The actual cost of the materials was $74,000. $74,000 The actual wages and benefits paid to workers was $315,000. $315,000 The actual cost of variable overhead was $148,000. $148,000 1. Actual Materials Cost ( SP AQ ) = MPV MPV ( AQ SQ ) SP = MUV MUV Overall Materials Variance = 2. Actual Labor Cost ( SR AH ) = LRV LRV ( SR AH ) ( SR SH ) = LEV LEV Overall Labor Variance = 3. Actual VOH Cost ( SR AH ) = VOH Spending LRV ( SR AH ) ( SR SH ) = VOH Eff LEV Overall Variable Overhead Variance =