Direct Materials, Direct Labor, and Factory Overhead Cost Variance Analysis

$\backslash$table$[[,$Standard Costs,Actual Costs$],[$Direct materials,$192,400$ lbs$.$ at $$5\mathrm{.}10$ per lb$.,190,500lbs.$ at $$5\mathrm{.}00$ per lb$.],[$Direct labor,$18,500$ hrs$.$ at $$16\mathrm{.}90$ per hr$.,18,930hrs.$ at $$17\mathrm{.}30$ per hr$.],[,$Rates per direct labor hr$.,$ based on $100\%$ of normal,$],[$Factory overhead,capacity of $19,310$ direct labor hrs$.$:$,$$$67,770$ variable cost$],[,$Variable cost, $$3\mathrm{.}70,$$$111,998$ fixed cost$]]$

Each unit requires $0\mathrm{.}25$ hour of direct labor

Required:

Direct Materials Price Variance

Direct Materials Quantity Variance

Total Direct Materials Cost Variance

Direct Labor Rate Variance

Direct Labor Time Variance

Total Direct Labor Cost Variance

Variable factory overhead controllable variance

Fixed factory overhead volume variance

Total factory overhead cost variance