Direct Materials Variances Bellingham Company produces a product that requires 10 standard pounds per unit. The standard price is $4 per pound. If 6,400 units required 65,300 pounds, which were purchased at $3.92 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 b. Direct materials quantity variance S C. Total direct materials cost variance S Direct Labor Variances Bellingham Company produces a product that requires 8 standard hours per unit at a standard hourly rate of $11.00 per hour. If 2,700 units required 22,200 hours at an hourly rate of $10.45 per hour, what is the direct labor (a) rate 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 s b. Direct labor time variance c. Total direct labor cost variance Factory Overhead Controllable Variance Bellingham Company produced 4,700 units of product that required 6 standard hours per unit. The standard variable overhead cost per unit is $3.80 per hour. The actual variable factory overhead was $103,620. 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 2,100 units of product that required 6.5 standard hours per unit. The standard fixed overhead cost per unit is $2.35 per hour at 14,450 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. Favorable