Direct materials $($all materials purchased were used during period$)$

Standard cost per unit:

pounds at $$3\mathrm{.}20$ per pound

Total actual cost:

pounds costing $$5,676$

Standard cost allowed for units produced: $$5,760$

Materials price variance: $$220\mathrm{.}8$

Materials quantity variance: $$128U$

Direct labor

Standard cost: $2$ hours at $$7\mathrm{.}00$

Actual cost per hour: $$7\mathrm{.}25$

Total actual cost: $

Labor rate variance: :

Labor efficiency variance: $$140U$

Variable overhead

Standard costs:

hours at $$4\mathrm{.}00$ per direct labor hour

Actual cost: $$2,250$

Variable overhead spending variance: $

Variable overhead efficiency variance: $