Dinkel Manufacturing Corporation accumulates the following data relative to jobs started and finished during the month of June 2012. Cost and Production Data Actual Standard Raw materials unit cost $2.25 $2.00 Raw materials units used 10,600 10,000 Direct labor payroll $122,400 $120,000 Direct labor hours worked 14,400 15,000 Manufacturing overhead incurred $184,500 Manufacturing overhead applied $189,000 Machine hours expected to be used at normal capacity 42,500 Budgeted fixed overhead for June $51,000 Variable overhead rate per hour $3.00 Fixed overhead rate per hour $1.20 Overhead is applied on the basis of standard machine hours. Three hours of machine time are required for each direct labor hour. The jobs were sold for $400,000. Selling and administrative expenses were $40,000. Assume that the amount of raw materials purchased equaled the amount used. Compute all of the variances for (1) direct materials and (2) direct labor. Total materials variance $______ UnfavorableFavorable Materials price variance $_______ FavorableUnfavorable Materials quantity variance $________ FavorableUnfavorable Total labor variance $_______ UnfavorableFavorable Labor price variance $______ UnfavorableFavorable Labor quantity variance $______ FavorableUnfavorable