F E G H B West Manufacturing Corporation accumulated the following data relative to jobs started and finished during 2019. Direct Materals Actuals Total yards Cost/yard Total hours Cost/hour 98,000 $4.00 17,100 $14.25 1.4 Direct Labor Standard Yards/unit 9.0 Direct Materals Cost/yard $4.20 Hours/unit Direct Labor Cost/hour $13.00 Hours/unit Variable Overhead Cost/hour $1.90 Fixed Overhead Standard amount that should be applied based $50,000 on actual DL hours) 15 Variable Overhead Total Costs $37,000 Fixed Overhead Total Costs $49,000 Additional Information - Overhead is applied on the basis of direct labor hours. Actual Units Produced --> leave 12,000 in here per instructions step #2 --> 12.000 Sales $1,000,000 Selling & Admin $245,000 Compute the total materials (spending) variance. AQ AP SQ SP X $0 SO Total materials (spending) variance Unf Compute the materials price variance. AQ AP AQ SP SO $0 Materials price variance = 3 Unt Compute the materials quantity variance. AQ SP B 3 0 1 2 SQ SP SO SO Materials quantity variance - Unf ht Properties Stocks Geography Sort Get External Data Filter Refresh All Edit Links C27 D E F G H J K Total materials (spending) variance Unf 28 29 Compute the materials price variance. 31 32 AQ X AP AQ SP $0 SO Materials price variance = Unf Compute the materials quantity variance. 35 36 37 38 39 40 AQ SP SQ SP X $0 SO Materials quantity variance Unf 43 Compute the total labor (spending) variance. 45 AH * SR 47 X AR SH ) ( $0 SO Total labor (spending variance = Unf 50 51 52 53 Compute the labor price variance. AH AR AH SR X $0 SO Labor rate variance Unt 56 58 57 58 59 60 61 Compute the labor quantity variance. SR SR X 62 63 64 SO $0 Labor efficiency variance Unf 65 56 UT 68 59 70