Dyect Materiale, Direct tabor, and Iactocy Owerfiead Cost Variancte Analysis Mackainaw the processies a base chemical inte plastic. Standard costs and actual costs for direct materials, diect labog and foctary overhead iocim ed for the manufacture of 40,000 units of product were as follows negative oumber usiog a minus sign and an unfoworable vatiance as a positwe numbet using a minks sign and an uryauparablit yariance as a posithe rumiberi