H Inc. produces cases for iPods for world distribution. The standard costs for making the iPods are as
follows:	SEE PAGE 437.
				Standard costs			Actual costs
	Direct materials			1500 pounds, at $35			1600 pounds, at $32
	Direct labor			4800 hours, at $11			4500 hours at $11.80
	Factory overhead			Rates per hour, based on 100% of
				normal capacity of 5500 labor hours:
				Variable cost, $2.40			$12300 - variable cost
				Fixed cost, $3.50			$19250 - fixed cost
	Instructions: NOTE: SHOW ALL WORK.
	1.	Determine the three (3) direct materials cost variances.					SEE PAGE 439.
	2.	Determine the three (3) direct labor cost variances.					SEE PAGE 439.
	3.	Determine the three (3) factory overhead cost variances.					SEE PAGE 439.