Indigo Company has developed the following standard costs for its product for $2022$:

INDIGOCOMPANY Standard Cost Card

Product A

The company expected to produce $32,100$ units of Product A in $2022$ using $96,300$ direct labor hours.

Actual results for $2022$ are as follows:

$33,130$ units of Product A were produced.

$,$ Actual direct labor costs were $$797,860$ for $97,300$ direct labor hours worked.

Actual direct materials purchased and used during the year cost $$375,375$ for $136,500$ pounds.

Actual variable overhead incurred was $$165,000$ and actual fixed overhead incurred was $$217,000.$

Compute the following variances showing all computations to support your answers. Indicate whether the variances are favorable or unfavorable.

$($a$)$ Materials Quantity Variance

$($b$)$ Total Direct Labor Variance $

$($c$)$ Direct Labor Quantity Variance $

$($d$)$ Direct Materials Price Variance $

$($e$)$ Total Overhead Variance

$