Direct Materials, Direct Labor, and factory dyerhead cost VaHiance Analysis \begin{tabular}{lll} & \multicolumn{1}{c}{ Standard Costs } & Actual Costs \\ \hline Direct materials & 7,300lb. at $5.70 & 7,200lb. at $5.60 \\ Direct labor & 1,400hrs. at $18.30 & 1,430hrs. at $18.50 \\ Factory overhead & Rates per direct labor hr., \\ & based on 100% of normal \\ & capacity of 1,460 direct \\ labor hrs.: \\ Variable cost, $3.80 & $5,270 variable cost \\ & Fixed cost, $6.00 & $8,760 fixed cost \end{tabular} Each unit requires 0.25 hour of direct labor. Required: as a positive number. Variable factory overhead controllable variance Fixed factory overhead volume variance Total factory overhead cost variance