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Dircet Mataris s, Dircet Lahor, and Famary Dworhond Cost Varlance Analysis Ench unit ranulnes 7.25 hour of dinct lnan: Rectuirad: Direct raterials price varience Direct raterials quantity variance Totsil direct mate-ials ccst variance Direct labo rete wariance Direct lahoe time variance Totsi diract labur cost variance Variable fattory averhead controllabie variance Fxod tamary averhesd valume varianen Totsl factory averhesd nast warlance , 37,950 . Requlred: to the nearest cent, if required. If an amount bux coes not require an ertry. leave t biazk. to the moarent cent, if requirad. If an amontut aax does rok require an antry, lesbe th blak. Tiger Equipment Inc. Factory Dyerhead Cast Variance Report-Welding Dapartment For the Month Ended May a1 Nurins tapecity for the mert 5,200 hors Actual prodution for the manth 5,500 hrs. Excess heurs used orer narmal st the etancard rabe fer flood rectory averhead