Cooper Home Inc manufactures dog houses. The standard and actual costs for the production of 2500 premium dog houses are listed below. (8 points) Standard Actual Direct materials 50000bd ft @ $9.75 per bd ft 55000bd ft @ $9.50 per bd ft Direct labor 5000hrs at $21 per hr 5200hrs at $22 per hr Factory overhead* Variable cost of $4.80 Fixed cost of $8.00 $27500 variable cost $47000 fixed cost * Rates per labor hour, based on 100% capacity of 6000 labor hours

Calculate the total direct materials cost variance for Coopers premium dog houses.

Determine the total direct labor cost variance for Coopers premium dog houses.