During June, Danby Company's material purchases amounted to $7,300$ pounds at a price of $$7\mathrm{.}80$ per pound. Actual costs incurred in the production of $2,000$ units were as follows:

$\backslash$table$[[$Direct labor:, per$],[$Direct$,113,750$ hour$)],[$material:$,$$$36,660($$$7\mathrm{.}80$ per$],[$pound$),]]$

The standards for one unit of Danby Company's product are as follows:

Direct Labor:

Quantity, $3$ hours per

Direct Material:

unit

Quantity, $2$ pounds per

Rate, $$18\mathrm{.}10$ per hour

unit

Price, $$7\mathrm{.}50$ per pound

EX $10-27($Algo$)$ Diagramming Direct$-$Material and Direct$-$Labor Variances $($LO $10-3)$

Required:

Fill in the amounts in the tables below.

Complete this question by entering your answers in the tabs below.

$\backslash$table$[[$Required$,$Required Required,$],[1,2,3]]$

Fill in the amounts in the tables below.

Note: Indicate the effect of each variance by selecting "Favorable" or "Unfavorable". Select "Non $($i$.$e$.,$ zero variance$).).$ Round "Actual Price" and "Standard Price" to $2$ decimal places.

$\backslash$table$[[$Direct$-$Labor Rate and Efficiency Variances$],[$Actual Labor Cost,Projected Labor Cost,Standard Labor Cost$],[\backslash$table$[[$Actual$],[$Hours$]],x,\backslash$table$[[\backslash$table$[[$Actual$],[$Rate$]]]],\backslash$table$[[$Actual$],[$Hours$]],x,,\backslash$table$[[$Standard$],[$Rate$]],\backslash$table$[[$Standard$],[$Hours$]],x,\backslash$table$[[$Standard$],[$Rate$]]],[x,,,x,,,x,],[\backslash$table$[[$hours$],[$used$]],,,$per hour,hours used,,,per hour,$\backslash$table$[[$hours$],[$allowed$]],,,$per hour$],[,,,,,,,,,,],[,0,,,,0,,,,0,],[,,,,,,,,,,],[,,,,,,,,,,],[$Direct$-$labor rate variance,,,Direct$-$labor efficiency variance$],[,,,,,,,,,,],[,,,,,,,,,,],[,,,$Direct,abor,$\frac{?}{\text{b}\text{a}\text{r}}(ari),$nce,,,,$]]$