Direct Materials, rector and factory Overdoost Vrance Analysis Mackinaw Inc. processes a base chemical into plastic, Standard costs and actual costs for direct materials, direct labor, and factory overhead incurred for the manufactu were as follows: Actual Costs 249,100 lbs. at $5.10 18,930 hrs. at $17.00 Standard Costs Direct materials 251,600 lbs. at $5.30 Direct labor 18,500 hrs. at $16.60 Factory overhead Rates per direct labor hr. based on 100% of normal capacity of 19,310 direct sbor hors: Variable cost $3.90 Foxed cost, $6.20 Each unit requires 0.25 hour of direct labor. $71,430 variable cost $119,722 fixed cost Required: a. Determine the direct material price variance, direct materials quantity arance, and total direct materials cost variance. Enter a favorable variance as a negative nu an unfavorable variance as a positive number Direct Material Price Variance Favorable Direct Materials Quantity Variance Favorable Total Direct Materials Cost Variance Favorable b. Determine the direct laborate variance, direct labor time variance, and total direct labor cost variance. Enter a favorable variance as a negative number using a min variance as a positive number Direct Labor Rate Variance Unfavorable Director Time Vunde Unfavorabile Total Direct Labor Cost Variance Unfavorable Determine variable factory overhead controllable variance, the fixed factory overhead volume ance, and total factory overhead cost variance. Enter a favorable val All work saved