Costs and Production Data		Actual		Standard
Raw materials unit cost		$2.10		$1.90
Raw materials units		11,300		10,700
Direct labor payroll		$175,500		$171,360
Direct labor hours		15,000		15,300
Manufacturing overhead incurred		$212,930
Manufacturing overhead applied				$215,730
Machine hours expected to be used at normal capacity				43,500
Budgeted fixed overhead for June				$73,950
Variable overhead rate per machine hour				$3.00
Fixed overhead rate per machine hour				$1.70

Overhead is applied on the basis of standard machine hours. 3.00 hours of machine time are required for each direct labor hour. The jobs were sold for $453,000. Selling and administrative expenses were $39,300. Assume that the amount of raw materials purchased equaled the amount used.

	Your answer is partially correct. Try again.

Compute all of the variances for (1) direct materials and (2) direct labor. (Round per unit values to 2 decimal places, e.g. 52.75 and final answers to 0 decimal places, e.g. 52.)

(1)		Total materials variance		$		FavorableUnfavorableNeither favorable nor unfavorable
		Materials price variance		$		FavorableUnfavorableNeither favorable nor unfavorable
		Materials quantity variance		$		FavorableUnfavorableNeither favorable nor unfavorable
(2)		Total labor variance		$		FavorableUnfavorableNeither favorable nor unfavorable
		Labor price variance		$		FavorableUnfavorableNeither favorable nor unfavorable
		Labor quantity variance		$		FavorableUnfavorableNeither favorable nor unfavorable