Chapter 10 Performance Evaluation Using Variances from Standard Costs 471 c. Controllable variance, RM180 U PR 10-3 Direct materials, direct labor, and factory overhead cost variance analysis Adam Plastina Sdn Bhd processes a base chemical into plastic. Standard costs and actual costs for direct materials, direct labor, and factory overhead incurred for the manufacture of 15,000 units of product were as follows: Each unit requires 0.2 hour of direct labor. Instructions Determine (a) the direct materials price variance, direct materials quantity variance, and total direct materials cost variance; (b) the direct labor rate variance, direct labor time variance, and total direct labor cost variance; and (c) the variable factory overhead controllable variance, fixed factory overhead volume variance, and total factory overhead cost variance