Last one needs to be done and is the rest correct

	DATA FOR VARIANCE ANALYSIS:
		Standard Hours / Qty	Standard Rate	Actual Hours / Qty	Actual Rate
	Grooming Labor	150	$ 12.00	180	$ 11.50
	Grooming Materials	1,000	$ 2.00	1,200	$ 3.00
				Variance	Favorable/ Unfavorable
	Groomer Direct Labor Time Variance
	(Actual Hours - Standard Hours) x Standard Rate			$ 360.00	unfavorable
	Groomer Direct Labor Time Variance
	(Actual Rate - Standard Rate) x Actual Hours			$ (90.00)	favorable
	Groomer Direct Labor Time Variance
	(Actual Quantity - Standard Quantity) x Standard Price			$ 400.00	unfavorable
	Groomer Direct Labor Time Variance
	(Actual Price - Standard Price) x Actual Quantity				unfavorable