Determining Unit Costs, Variance Analysis, and Interpretation Happy Dog Company, a manufacturer of dog food, produces its product in 1,000-bag batches. The standard cost of each batch consists of 8,000 pounds of direct materials at $0.60 per pound, 48 direct labor hours at $13.25 per hour, and variable overhead cost (based on machine hours) at the rate of $15 per hour with 16 machine hours per batch. The following variable costs were incurred for the last 1,000-bag batch produced:

Direct materials	8,300 pounds costing $ 4,731 were purchased and used
Direct labor	45 hours costing $ 675
Variable overhead	$ 338
Machine hours used	18 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 three decimal places.

	Actual Cost	Standard Cost
Direct materials	$Answer	$Answer
Direct labor	Answer	Answer
Variable overhead	Answer	Answer
Total variable costs per bag	$Answer	$Answer

(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 AnswerFU
Materials quantity variance	$Answer AnswerFU
Labor rate variance	$Answer AnswerFU
Labor efficiency variance	$Answer AnswerFU
Variable overhead spending variance	$Answer AnswerFU
Variable overhead efficiency variance	$Answer Answer