I'm 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: Excel I'm Really Cold Coat Company does not expect there to be any beginning or ending inventories of filler and lining material. At the end of the budget year, I'm Really Cold Coat Company experienced the followine actual results: I'm Really Cold Coat Company does not expect there to be any beginning or ending inventories of filler and lining material. At the end of the budget year, I'm Really Cold Coat Company experienced the following actual results: \begin{tabular}{lcc} & Women's Coats & Men's Coats \\ \hline Actual production & 4,400 & 5,800 \\ & Actual Price per Unit & Actual Quantity Purchased and Used \\ \hline Filler & $1.90 per lb. & 48,000 \\ Liner & 8.20 peryd. & 85,100 \\ & Actual Laber Rate & Actual Labor Hours Used \\ \hline Women's coats & $14.10 per hr. & 1,82.5 \\ Men's coats & 13.30 per hr. & 2.800 \end{tabular} The expected beginning inventory and desired ending inventory were realized. Direct Materials Variance Fller Uner Total Price variance: Actual price Standard price Variance Actual quantity Direct materials price variance-(favorable) unfavorable Quantity variance: Actual quantity used (ibs.) Standard quantity used (lbs.) Variance (lbs.) Standard price Direct materials quantity variance - (favorable) unfavorable Total direct materials cost variance - (favorable) unfavorable Total direct materials cost variance: Actual cost Standard cost Total direct materials cost variance (favorable) unfavorable Supporting calculations: Standard quantity used of filler: Coats produced Standard amount per coat (lbs.) Total Standard quantity used of liner: Womens Men's Total Coats produced