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

GROUPERCOMPANY 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 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 unfavorable.

(a)

Materials Quantity Variance

$ ????

select an option Unfavorable / Not Applicable /Favorable

(b)

Total Direct Labor Variance

$ ????

select an option Not Applicable/Unfavorable/Favorable

(c)

Direct Labor Quantity Variance

$ ????

select an option Favorable/Unfavorable/Not Applicable

(d)

Direct Materials Price Variance

$ ????

select an option Unfavorable/Not Applicable/Favorable

(e)

Total Overhead Variance

$???

select an option Unfavorable/Favorable/Not Applicable