Direct Materials, Direct Labor and ory Overed Cost Vance Analysis Mackinaw the processes a base chemical into plastic Standards and actual costs for det mer, direct labor, and factory crushed bored for the cure of 78,000 units of product were as follows: Standard Costs Actual Costs Direct materials 265,200 $5.10 262.500 lbs. at 55.00 Direct labor 19,500 hrs. at 516.80 19,950 hrs. at $17.00 Factory overhead Rates per direct labor hr. based on 100% of normal capacity of 20,350 direct labores Variable cost, $4.70 $90,730 variable cost Fixed cost. 57.40 $150.590 Fixed cost Each unit requires 0.25 hour of direct labor Required: a. Determine the direct matenals prin Vanance, direct materials quantity and total direct materials cost and Entertavorable viber using a minus sign and in unfavorable variance as a positive number Direct Materials Price Variance Direct Materials Quantity Variance Total Direct Materials Cost Variance b. Determine the direct laborate variance, direct labor time variance, and total direct labor cost center a favorable vananca negative number wunga musson and an unfavorable variance as a positive number po Net Tabor Variable cost $4.70 Fed cost $2.40 Clich unit requires 0.25 hour of direct labe $99.730 variable $150,990 fondo Required: Determine the direct materience and received total de trata de variante using a mission and anunt vorable varianta potive Direct Material Price Variance Die Materials Quantity Varance Total De Material Cost Vrance b. Determine the direct laborate ce ductor de ser cost wanna feen and an unfavorable variance as a positive cum Direct Libor Rate Variance Direct Labor Time Variance Total Direct Labor Cost Vrance c. Determine the variable factory overhead controllable vanane, fed factory overhead me now to actory overhead cost center a wote negative number using a munus son and an unfortunance as a positive number Variable factory overhead controllable variance Fixed factory overhead volume variance Total factory overhead cost variance