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Part C-August Variance Analysis During September of the current year, the controller was asked to perform variance analyses for August. The January operating data provided the standard prices, rates, times, and quantities per case. There were 1,500 actual cases produced during August, which was 250 more cases than planned at the beginning of the month. Actual data for August were as follows: Actual Direct Materials Actual Direct Materials Price per Unit Quantity per Case Cream base $0.016 per oz. 102 ozs. Natural oils $0.32 per oz. 31 Ozs. Bottle (8-oz.) $0.42 per bottle 12.5 bottles Actual Direct Labor Actual Direct Labor Time per Case Rate $18.20 19.50 min Mixing Filling 14.00 5.60 min. $305.00 Actual variable overhead Normal volume 1,600 cases The prices of the materials were different than standard due to fluctuations in market prices. The standard quantity of materials used per case was an ideal standard. The Mixing Department used a higher grade labor classification during the month, thus causing the actual labor rate to exceed standard. The Filling Department used a lower grade labor classification during the month, thus causing the actual labor rate to be less than standard. Required: Enter subtracted amounts with minus sign Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. 10. Determine the direct materials price and quantity variances for the three materials. Enter the costs in dollars and cents (carried to three decimal places when required) Direct Materials Price Variance: Cream Base Natural Oils Bottles Actual price Standard price Difference Actual quantity (units) OZS btis. Direct materials price variance Indicate if favorable or unfavorable Enter the standard price to two decimal places Direct Materials Quantity Variance: OZS. N