Grouper Company has developed the following standard costs for its product for 2022: The company expected to produce 30,700 units of Product A in 2022 using 92,100 direct labor hours. Actual results for 2022 are as follows: - 31,710 units of Product A were produced. - Actual direct labor costs were $763,420 for 93,100 direct labor hours worked. - Actual direct materials purchased and used during the year cost $356,125 for 129,500 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