Hannah manufactures coolers. The standard costs for the manufacture of the coolers were as follows:

Standard Costs

Direct $,2,250$ pounds. at $$22$

materials

Direct labor $8,500$ hrs$.$ at $$12$

Factory

overhead

Actual Costs

$2,750$ pounds at

$$21\mathrm{.}00$

$9,500hrs.$ at $$13$

Rates per labor hour, based on $100\%$ of normal

capacity of $11,000$ labor hrs$.$

Variable cost, $$5\mathrm{.}50$

$$28,810$ variable

cost

Fixed cost, $$5\mathrm{.}15$

$$56,650$ fixed cost

REQUIRED:

Determine the direct materials price variance, direct materials quantity variance, and total direct materials cost

variance.

Determine the direct labor rate variance, direct labor time variance, and total direct labor cost variance.

Determine the variable factory overhead controllable variance, fixed factory overhead volume variance, and total

factory overhead cost variance.