Compute "total, price and quantity $($efficiency$)$ variances for direct materials and direct labor" and "total, controllable and volume variances for manufacturing overhead".

$6.)$ Babylon Company has two service departments, the Maintenance Department and the IT Department. It has also two production departments, the Blending department and the Packaging Department. The usage of the two service departments' output for the year is as follows:

$\backslash$table$[[,$Provider of Service,$],[$User of Service,Maintenance,IT$],[$Maintenance$,-,10\%$