Flint Company has developed the following standard costs for its product for 2022:

FLINTCOMPANY Standard Cost Card
Product A
Cost Component		Standard Quantity					Standard Price			=		Standard Cost
Direct materials			4 pounds				$3						$12
Direct labor			3 hours				8						24
Manufacturing overhead			3 hours				4						12
													$48

The company expected to produce 32,000 units of Product A in 2022 using 96,000 direct labor hours.

Actual results for 2022 are as follows:
		33,010 units of Product A were produced.
		Actual direct labor costs were $795,400 for 97,000 direct labor hours worked.
		Actual direct materials purchased and used during the year cost $374,000 for 136,000 pounds.
		Actual variable overhead incurred was $165,000 and actual fixed overhead incurred was $217,000.

Compute the following variances showing all computations to support your answers. Indicate whether the variances are favorable or unfavorable.

(a)		Materials Quantity Variance		$enter a dollar amount	select an option FavorableUnfavorableNot Applicable
(b)		Total Direct Labor Variance		$enter a dollar amount	select an option UnfavorableNot ApplicableFavorable
(c)		Direct Labor Quantity Variance		$enter a dollar amount	select an option Not ApplicableFavorableUnfavorable
(d)		Direct Materials Price Variance		$enter a dollar amount	select an option UnfavorableNot ApplicableFavorable
(e)		Total Overhead Variance		$enter a dollar amount	select an option Not ApplicableFavorableUnfavorable