= III SKM_658e21031714460 1. 2/4 100% + | STANDARD VARIABLE COST CARD One Unit of Product Materials: 20 square feet x $4 per square foot Direct labor: 15 hours $6 per hour Variable manufacturing overhead: 15 direct labor hours * $5 per hour Total standard variable cost per unit $80.00 90.00 _75.00 $245.00 The company records materials price variances at the time of purchase. The following activity occurred during the month of April: Materials purchased: Materials used: Units produced: Direct labor: 70,000 sq. feet at $4.20 per sq. foot 49,000 square feet 2,500 units 38,000 hours at $5.75 per hour Actual variable manufacturing overhead: Required: $210,000 a. Calculate the direct materials price variance. b. Calculate the direct materials usage variance. C. Calculate the direct labor rate variance. d. Calculate the direct labor efficiency variance. dila-verhead-sponding variance