During September of the current year, the controller was asked to perform variance analyses for August. The January operating data provided the standard prices, rates, times, and quantities per case. There were 1,500 actual cases produced during August, which was 250 more cases than planned at the beginning of the month. Actual data for August were as follows: Cream base Natural oils Bottle (8-02.) Mixing Filling Actual Direct Materials Price per Unit $0.016 per oz. $0.32 per oz. $0.42 per bottle Actual Direct Labor Rate $18.20 14.00 Actual variable overhead Normal volume Quantity per Case 102 ozs. 31 ozs. 12.5 bottles Actual Direct Labor Time per Case 19.50 min. 5.60 min. $305.00 1,600 cases The prices of the materials were different than standard due to fluctuations in market prices. The standard quantity of materials used per case was an ideal standard. The Mixing Department used a higher grade labor classification during the month, thus causing the actual labor rate to exceed standard. The Filling Department used a lower grade labor classification during the month, thus causing the actual labor rate to be less than standard. Determine and interpret the direct materials price and quantity variances for the three materials. Round your price values for Cream Base to three decimal places and Natural Oils & Bottles to two decimal places." Determine and interpret the direct labor rate and time variances for the two departments. Do not round hours. Round your answers to two decimal places.* Determine and interpret the factory overhead controllable variance." Determine and interpret the factory overhead volume variance. Round rate to four decimal places and round your final answer to two decimal places." Why are the standard direct labor and direct materials costs in the calculations for parts (10) and (11) based on the actual 1,500-case production volume rather than the planned 1,250 cases of production used in the budgets for parts (6) and (7)? *Negative amount should be indicated by the minus sign. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number.