Crane Corporation accumulates the following data relative to jobs started and finished during the month of June $2025.$

$($a$)$

Your answer is correct.

Compute all of the variances for $(1)$ direct materials and $(2)$ direct labor. $($Round per unit values to $2$ decimal places, e$.$g$.52\mathrm{.}75$ and

final answers to $0$ decimal places, e$.$g$.52.)$

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List of Accounts

$($b$)$

Compute the total overhead variance.