Direct Materials Variances Bellingham Company produces a product that requires 6 standard pounds per unit. The standard price is 58.5 per pound. If 3,090 units required 18,400 pounds, which were purchased at $8.24 per pound, what is the direct materials (a) price variance, (b) quantity variance, and (c) total direct materials cost variance? Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number a. Direct materials price variance 92,650 Favorable b. Direct materials quantity variance c. Total direct materials cost variance Direct Labor Variances Bellingham Company produces a product that requires 9 standard hours per unit at a standard hourly rate of 510.00 per hour. If 3,800 units required 32.800 hours at an hourly rate of $10.50 per hour what is the direct labor (a) ate variance, (b) time variance, and (c) total direct labor cost variance? Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. a. Direct labor rate variance 5 b. Direct labor time variance c. Total direct labor cost variance Factory Overhead Controllable Variance Bellingham Company produced 5,400 units of product that required 2.5 standard hours per unit. The standard variable overhead cost per unit is $2.90 per hour. The actual variable factory overhead was $37,660. Determine the variable factory overhead controllable variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number Factory Overhead Volume Variance Dvorak Company produced 4,100 units of product that required 3.5 standard hours per unit. The standard fixed overhead cost per unit is $2.00 per hour at 15,450 hours, which is 100% of normal capacity. Determine the fixed factory overhead volume variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number