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Direct Materials Dret and Factory Our Cost V ance Analysis Mac i nt processes a base chemical into plastic. Standard costs and actual costs for direct materials, direct bot, and factory overhead incurred for the manufacture of 78,000 of product were as follows: Standard Coats Actual Costs Direct mana210,60055.30 20.500 55.10 Direct 19.500 h. at $17.30 19.950 hrs at $17.70 Factory overhead Rates per direct labore based on 107 of normal Capacity of 20,30 direct abors. Variable cost $4.50 $56,870 e cost Fred cost, 57.10 $144,485 fed com Each unters hour of direct labor Required r table a. Determine the Grect materiais de ce variance, directes t ance, and to direct materials co Varances native number ng aming and an unfavorable variance as a positive number Direct Material price race Det Hotels Quantity Variance Total Direct Manas Cost Variance CurgWings Car $146,485 fed cost Fred cost $7.10 Each unit requires 0.25 hour of direct labor .. Determine the direct material price variance, direct material quantity variance, and total direct materials cost arance. Enter a favorable warance as a negative number using a minus sign and an unfavorable variance as a positive number Direct Marc Variance Total Direct Material Cost Variance Determine directorate and direct bortiments, and to recto costa n ter for Dret abor c e Direct Labor Time Variance Total Director Cast Vrance c a rta pe nube Variable factory overhead contrate variance Fored factory rad i ance delete