Budgeted Costs Direct Materials: $50,000 Direct Labor: $30,000 Manufacturing Overhead: $40.000 Actual Costs Direct Materials: $52.000 Direct Labor: $28,000 Manufacturing Overhead: $42.000 a) Calculate the total budgeted costs and total actual costs. b) Compute the total variance for direct materials, direct labor, and manufacturing overhead. c) Analyze the variances and provide possible explanations for any significant differences.