Im Really Cold Coat Company makes women's and men's coats. Both products require filler and lining material. The following planning information has been made available

$\backslash$table$[[,$Standard Amount per Unit,Standand Prifee per Unlt$],[,$Womer's Coants,Men's Coats$],[$Filer$,4\mathrm{.}0lbs,5\mathrm{.}20lbs,$$$2,00$ per lb$.],[$Liner$,7\mathrm{.}00yds,9,40$ yds$.,$B$\mathrm{.}00$ per yd$],[$Standard labor time,$0\mathrm{.}40hr,0\mathrm{.}50hs,],[$Womerns Cots,Mens costs$],[$anned production,nounits,$6,200$ units$],[$Standard labor rate,si$4\mathrm{.}00$ perhe:,$$13,00$ per $hr.]]$

I$\text{'}$m Really cold Cat Company does not expect there to be any heginning or ending inventories of filler and lining material. At the end of the budget year, Im Really Cold Cost Compary experienced the following actual results:

$\backslash$table$[[,$Women's Coats,Meris Cossts$],[$Actual produetion,$4,400,5,800],[$Actual Price per Unit,Actual Quantity Purchased and Used$],[\backslash$table$[[$Filler$],[$Liner$]],$$$1,90$ per $15.,48,000],[9,20$ per yd$,,55\mathrm{.}100],[$Actual Labor Rate,Actual Labor Haurs Used$],[$Women$\text{'}$s coats,$$14\mathrm{.}10$ per hr:$,1,625],[$Men$\text{'}$s coats,$1330perh{r}_i,2,800]]$

The expected begining inventory and desired ending twventory were realized.

Instructions

Prepare the following variance analyses for both coats and the total, based on the actual results and production levels at the end of the budiget year:

a$.$ Direct matterials prices quantity and total variance.

b$.$ Direct labor tate, time, and tomal variance:

Why are the standard amounts in part $(1)$ based on the actual production at the end of the year instead of the planned production at the beginning of the year?