Budgeted Production	15,000
Budgeted DLHours	75,000
Budgeted Applied MOH	$1,125,000 (based on the PDOHR)
Standard Material per unit	5lbs
Standard DLH per unit	3.4 hrs
Standard Material Price	$16 per lb.
Standard DLH rate	$18 per hour
Actual units Produced	14,800
Actual amount of material purchased	74,800 lbs
Actual amount spent on material (total)	$1,200,000
Actual Direct Labor hours used	48,840
Actual Direct Labor costs (total)	$903,540
Actual MOH costs	$750,000

Find the Direct Material quantity, price, and total variance

Find the Direct Labor quantity, price, and total variance

Find the Total Manufacturing Overhead variance