Flint, Inc. uses standard costing for its one product, baseball bats. The standards call for $3$ board$-$feet of wood at $$1\mathrm{.}40$ per board$-$foot, and $45$ minutes of work at $$12$ per hour per bat. Total manufacturing overhead costs were estimated at $$9,650,$ of which the variable portion was $$0\mathrm{.}50$ per bat and the fixed portion was $$1\mathrm{.}00$ per bat with an estimate of $9,500$ bats to be produced. Flint identifies price variances at the earliest possible point in time.

During March, the company had the following results:

Direct labor used $=6,800$ hours at a cost of $$79,900$

Actual manufacturing overhead fixed costs $=$$$8,000$

Actual manufacturing overhead variable costs $=$$$5,100$

Bats produced $=8,000$

Compute the following variances for March. Indicate whether each variance is favorable or unfavorable. $($Round rate values to $2$ decimal phices, e$.$g$.2\mathrm{.}75$ and final answers to the nearest whole dollar, e$.$g$.5,275.)$

Labor Quantity Variance

$ $$

$$

Total Labor Variance

$ $$

$$

Overhead Controllable Variance $ $$

$$

Overhead Volume Variance

$ $$

Attempts: $0$ of $1$ used

$$