Flounder Company has developed the following standard costs for its product for 2022 : The company expected to produce 30,600 units of Product A in 2022 using 91,800 direct labor hours. Actual results for 2022 are as follows: - 31,590 units of Product A were produced. - Actual direct labor costs were $760,960 for 92,800 direct labor hours worked. - Actual direct materials purchased and used during the year cost $354,750 for 129,000 pounds. - Actual direct labor costs were $760,960 for 92,800 direct labor hours worked. - Actual direct materials purchased and used during the year cost $354,750 for 129,000 pounds. - Actual variable overhead incurred was $160,000 and actual fixed overhead incurred was $210,000. Compute the following variances showing all computations to support your answers. Indicate whether the variances are favorable or unfavorable. (a) Materials Quantity Variance (b) Total Direct Labor Variance $ (c) Direct Labor Quantity Variance $ (d) Direct Materials Price Variance $ (e) Total Overhead Variance $