Determining Unit Costs, Variance Analysis, and Interpretation Big Dog Company, a manufacturer of dog food, produces its product in 1,000-bag batches. The standard cost of each batch consists of 7,000 pounds of direct materials at $0.40 per pound, 50 direct labor hours at $8.50 per hour, and variable overhead cost (based on machine hours) at the rate of $10 per hour with 18 machine hours per batch. The following variable costs were incurred for the last 1,000-bag batch produced:

Direct materials	7,300 pounds costing $2,778 were purchased and used
Direct labor	45 hours costing $450
Variable overhead	$250
Machine hours used	20 hours

(a) Determine the actual and standard variable costs per bag of dog food produced, separated into direct materials, direct labor, and variable overhead.

Round your answers to 3 decimal places.

	Actual Cost	Standard Cost
Direct materials	$Answer 0.00 points out of 1.00	$Answer 0.00 points out of 1.00
Direct labor	Answer 0.00 points out of 1.00	Answer 0.00 points out of 1.00
Variable overhead	Answer 0.00 points out of 1.00	Answer 0.00 points out of 1.00
Total variable costs per bag	$Answer 0.00 points out of 1.00	$Answer 0.00 points out of 1.00

(b) For the last 1,000-bag batch, determine the standard cost variances for direct materials, direct labor, and variable overhead.

Round your answers two decimal places.

Materials price variance	$Answer 0.00 points out of 1.00	AnswerFU
Materials quantity variance	$Answer 0.00 points out of 1.00	AnswerFU
Labor rate variance	$Answer 0.00 points out of 1.00	AnswerFU
Labor efficiency variance	$Answer 0.00 points out of 1.00	AnswerFU
Variable overhead spending variance	$Answer 0.00 points out of 1.00	AnswerFU
Variable overhead efficiency variance	$Answer 0.00 points out of 1.00	AnswerFU