Divertido Company produces single-colored T-shirts. Materials for the shirts are dyed in large vats. After dying the materials for a given color, the vats must be deaned a prepared for the next batch of materials to be colored. The following standards for changeover for a given batch have been establiahed: During the year, 79,500 pounds of material were purchased and used for the changeover activity. There were 30,000 batches produced, with the folowing actual prime c Required: Compute the materials and labor variances associated with the changeover activity, labeling each variance as fovorable or unfavorable