Emmett Brown, a student of all sciences, is the owner of We Don't Need Wheels, Inc. The Delorean factory located in Hill Valley, California is managed by Marty McFly. The factory manufactures a part used to make the company's best selling product, The Flux Capacitor. Marty is responsible for controlling all manufacturing costs related to production of the part. The following monthly costs were budgeted for the Delorean factory: Direct materials $15,650 Direct labor wages $5,030 Factory rent $2,200 Factory depreciation $1,300 Factory insurance and taxes $575 Factory repairs and maintenance : $950 Factory utilities $1,632 Marty's salary $3,000 During the month, the actual costs incurred in the factory were as follows: direct materials, $14,200; direct labor wages, $7,540; factory rent, $2,200; factory depreciation, $1,525; factory insurance and taxes, $575; factory repairs and maintenance, $1,600; factory utilities, $2,040; Marty's salary, $3,000. QUESTION 1: Match each item with the appropriate variance: Clear All direct material $2,510 direct labor $408 depreciation $1,450 repairs and maintenance $650 utilities $225