Direct Materials, Direct Labor, and Factory Overhead Cost Variance Analysis Eastern Polymers, Inc., processes a base chemical into plastic. Standard costs and actual costs for direct materials, direct labor, and factory overhead incurred for the manufacture of 6,800 units of product were as follows: Standard Costs Actual Costs Direct materials 9,500 lbs. at $5.00 9,400 lbs. at $4.90 Direct labor 1,700 hrs. at $16.50 1,740 hrs. at $17.00 Factory overhead Rates per direct labor hr., based on 100% of normal capacity of 1,770 direct labor hrs.: Variable cost, $3.50 $5,890 variable cost Fixed cost, $5.50 $9,710 fixed cost Each unit requires 0.25 hour of direct labor. Required: a. Determine the price variance, quantity variance, and total direct materials cost variance. Use the minus sign to enter favorable variances as negative numbers. Price variance: $ Quantity variance: $ Total direct materials cost variance: $ b. Determine the rate variance, time variance, and total direct labor cost variance. Use the minus sign to enter favorable variances as negative numbers. Rate variance: $ Time variance: $ Total direct labor cost variance: $ c. Determine variable factory overhead Controllable Variance, the fixed factory overhead volume variance, and total factory overhead cost variance. Use the minus sign to enter favorable variances as negative numbers. Variable factory overhead controllable variance: $ Fixed factory overhead volume variance: $ Total factory overhead cost variance: The only answers i need are Variable factory overhead controllable variance and total factory overhead cost variance. Please Help