Direct Labor: Quantity, 0.19 hour Rate, $9.50 per hour Actual material purchases amounted to 229,600 kilograms at $0.55 per kilogram. Actual costs incurred in the production of 28,000 units were as follows: Direct labor: Direct material: Direct Material: Quantity, 6 kilograms Price, $0.48 per kilogram Direct-material price variance Direct-material quantity variance Direct-material purchase price variance Direct-labor rate variance Direct-labor efficiency vanance $59,094 for 5,880 hours $100,870 for 183,400 kilograms Required: 1. Use the variance formulas to compute the direct-material price and quantity variances, the direct-material purchase price variance, and the direct-labor rate and efficiency variances. Indicate whether each variance is favorable or unfavorable. Note: Indicate the effect of each variance by selecting "Favorable" or "Unfavorable". Select "None" and enter "O" for no effect (i.e., zero variance). $ S $ 12,838 Unfavorable 7 392 Unfavorable 20.230 Unfavorable Unfavorable Unfavorable

Actual material purchases amounted to 229,600 kilograms at $0.55 per kilogram. Actual costs incurred in the production of 28,000 units were as follows: Required: 1. Use the variance formulas to compute the direct-material price and quantry variances, the direct-material purchase price variance, and the direct-labor rate and efficiency variances. Indicate whether each variance is favorable or unfavorable Note: Indicate the effect of each variance by selecting "Favorable" or "Unfavorable". Select "None" and enter " 0 " for no effect (i.e. , zero varionce)